us-cbp-cross-rulings-hq-084661•HQ 084661: Classification of footwear
HQ 084661: Classification of footwear
us-cbp-cross-rulings-hq-084661HQ 084661: Classification of footwearGuidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 084661
September 15, 1989
CLA-2:CO:R:C:G 084661 SR
CATEGORY: Classification
TARIFF NO.: 6404.19.3560
Mr. Glen Barad
Dynasty Footwear, Ltd.
California Mart
110 E. Ninth Street, Suite A-794
Los Angeles, CA 90079
RE: Classification of footwear
Dear Mr Barad:
This is in reference to your letter dated May 19, 1989,
requesting the tariff classification of a sandal under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). A sample was submitted.
FACTS:
The merchandise at issue is a women's casual sandal. It has
a rubber/plastics bottom and an upper that is composed of strips
of polypropylene imitation raffia that has been woven into 1-1/2
inch straps. Most of the polypropylene strips do not exceed 5
mm. There is a plastic extended outside heel counter and a
plastic extension on the outside of the ankle strip. The latter
strip has a Velcro-type fastener.
ISSUE:
Whether the raffia is considered plastic or textile for
classification purposes.
LAW AND ANALYSIS:
Classification of the shoe at issue is dependent upon
whether the imitation raffia is considered a textile or a
plastic. This is determined by the width of the fibers. Heading
5404, HTSUSA, provides in part for strip and the like (for
example artificial straw) of synthetic textile materials of an
-2-
apparent width not exceeding 5 mm. The Explanatory Notes provide
the official interpretation of the tariff at the international
level. The Explanatory Notes to heading 5404, HTSUSA, read in
part as follows:
(2) Strip and the like, of synthetic textile materials.
The strips of this heading are flat, of a width not
exceeding 5 mm, either produced by extrusion or cut from
wider strips or from sheets.
Section XI provides classification for textiles and textile
articles. Note 1(g) to section XI states that the section does
not cover monofilament of which any cross-sectional dimension
exceeds 1 mm or strip or the like (for example, artificial straw)
of an apparent width exceeding 5 mm, of plastics (chapter 39).
Because most of the strips of raffia in this shoe are under 5 mm
the shoe upper is considered to be of textile.
HOLDING:
The merchandise at issue is classifiable under subheading
6404.19.3560, HTSUSA, which provides for footwear with outer
soles of rubber, plastics, and uppers of textile materials,
other, footwear with open toes or open heels, other, other, for
women. The rate of duty is 37.5 percent ad valorem under the
General duty rate column.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference
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