us-cbp-cross-rulings-hq-086328•HQ 086328: Shoes with hook and loop decorative attachments
HQ 086328: Shoes with hook and loop decorative attachments
us-cbp-cross-rulings-hq-086328HQ 086328: Shoes with hook and loop decorative attachmentsGuidance
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 086328
April 18, 1990
CLA-2:CO:R:C:G 086328 SR
CATEGORY: Classification
TARIFF NO.: 6404.11.7030; 6307.90.9050
Patty Iacono
Gladish & Associates
215 Long Beach Boulevard, #511
Long Beach, CA 90802-3100
RE: Shoes with hook and loop decorative attachments
Dear Ms. Iacono:
This is in reference to your letter dated December 20, 1989,
requesting the tariff classification of shoes and hook and loop
fiber strips under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). Samples produced in Korea were
provided.
FACTS:
The merchandise at issue is shoes with decorative textile
strips that attach to the upper. The shoes are sneakers with a
rubber foxing tape reinforcement, and textile uppers that are
composed of hook and loop Velcro-type material. The shoe has a
calendered sole.
Also at issue are woven man-made fiber strips with various
dinosaur designs printed on the face. The back of the strips are
also of the hook and loop Velcro-type fiber so that they will
stick to the upper of the shoe for decoration. The strips are
rectangular or square and are approximately 1 1/2 to 2 inches by
1 inch. Some of the strips will be imported with the shoe and
others will be imported separately. The strips have cut lines of
demarcation between each design. A few threads have been left
intact between the strips so that they remain connected yet can
be easily separated.
-2-
The sample that was submitted with this ruling request was
not properly marked with the country of origin. 19 CFR 134,
Customs Regulations, requires that the marking of the country of
origin be legible, permanent, and conspicuous. The marking in
the shoe at issue is in a conspicuous location; however, it is
not legible nor permanent because the printing is very light and
it would probably rub off as the shoe is worn. The fabric strips
that are imported on the shoe do not need separate marking. The
fabric strips that are imported separately do need country of
origin marking. If they are imported in the packaging in which
they will be sold to the consumer, then it is sufficient to put
the marking on the package rather than on the strips themselves.
ISSUE:
1. What is the classification of the shoe at issue?
2. What is the classification of the textile strips at
issue when imported separately?
3. What is the classification of the textile strips at issue
when imported with the shoes?
LAW AND ANALYSIS:
ISSUE 1
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI), taken in order. GRI 1
provides that classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
Heading 6404, HTSUSA, provides for shoes with outer soles of
rubber and textile uppers. The shoes at issue have a rubber sole
and rubber foxing tape. The hook and loop upper of the shoe is
made up of textile materials. Therefore, the shoes at issue are
classifiable under heading 6404, HTSUSA.
ISSUE 2
Heading 6307, HTSUSA, provides for other made up textile
articles. Heading 6307, HTSUSA, is in Section XI. Note 7 to
-3-
Section XI defines "made-up" as follows:
For the purposes of this section, the expression "made-up"
means:
(a) Cut otherwise than into squares or rectangles;
(b) Produced in the finished state, ready for use (or merely
needing separation by cutting dividing threads) without
sewing or other working (for example, certain dusters,
towels, tablecloths, scarf squares, blankets);
(c) Hemmed or with rolled edges, or with a knotted fringe at
any of the edges, but excluding fabrics the cut edges of
which have been prevented from unraveling by whipping or by
other simple means;
(d) Cut to size and having undergone a process of drawn
thread work;
(e) Assembled by sewing, gumming or otherwise . . .
(f) Knitted or crocheted to shape, presented in the form of
a number of items in the length.
While Note 7(a) states that goods cut into squares or
rectangles cannot be considered to be made-up, Note 7(b) lists
many items that in their finished state are usually in a square
or rectangle shape. Therefore, it is obvious that articles that
are excluded by Note 7(a) are items that are merely cut into
shapes or rectangles without any further processing as listed in
Notes 7(b) through 7(f).
The hook and loop fabric strips at issue are cut into
squares and rectangles; however, they are produced in the
finished state, ready for use, (perhaps needing to be separated),
as stated in Note 7(b). Therefore the strips at issue that are
imported separately from the shoe are classifiable as other made-
up articles of textile.
ISSUE 3
The shoe at issue is imported with some of the hook and loop
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strips attached to the upper. Under GRI 3(b) goods that are
prima facie classifiable under two or more headings that are
composite goods consisting of different materials or made up of
different components, shall be classified as if they consisted of
the material or component which gives them their essential
character.
The Explanatory Notes provide the official interpretation of
the tariff at the international level. The Explanatory Notes for
GRI 3(b) state that composite goods include goods with separable
components, provided these components are adapted one to the
other and are mutually complementary and that together they form
a whole which would not normally be offered for sale in separate
parts. The shoes and textile strips at issue are prima facie
classifiable under two different headings. They are separate
components that are mutually complementary. Shoes are not
normally sold with decorative strips; however, hook and loop
strips need to be attached to other hook and loop articles to be
used. Although textile strips are not normally sold with shoes,
in this case they would not normally be sold separately from the
other hook and loop item to which they will be attached. It is
the shoe that provides the essential character of the composite
goods. The shoes with strips attached for importation are
classifiable as footwear.
HOLDING:
ISSUE 1
Assuming that the shoes at issue are valued between $3.00
and $6.50 per pair, they are classifiable under subheading
6404.11.7030, HTSUSA, which provides for footwear with outer
soles of rubber and uppers of textile materials, sports footwear:
tennis shoes, basketball shoes, gym shoes, training shoes and the
like, other, valued over $3.00 but not over $6.50 per pair,
other, for men. The rate of duty is 90 cents per pair plus 37.5
percent ad valorem.
ISSUE 2
The decorative hook and loop fabric pieces at issue are
classifiable under subheading 6307.90.9050, HTSUSA, which
-5-
provides for other made-up articles, other. The rate of duty is
7 percent ad valorem.
ISSUE 3
The decorative hook and loop fabric pieces at issue, when
imported with the shoe, are classifiable under subheading
6404.11.7030, HTSUSA, as a composite good with the shoe, as
footwear with rubber soles and textile uppers. The rate of duty
is 90 cents per pair plus 37.5 percent ad valorem.
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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