HQ 952305: Footwear; Men's Sandals; External Surface Area of the Upper; Accessories or Reinforcements; HQ 089962; Explanatory Note D to Chapter 64

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 952305
                         August 5, 1992


CLA-2 CO:R:C:M 952305 DWS

CATEGORY: Classification

TARIFF NO.: 6404.19.35

Ms. Tinka G. Andrade
International Import Manager
Meldisco Corporation
933 Macarthur Boulevard
Mahwah, NJ 07430

RE: Footwear; Men's Sandals; External Surface Area of the Upper;
    Accessories or Reinforcements; HQ 089962; Explanatory Note D
    to Chapter 64

Dear Ms. Andrade:

     This is in response to your letter to the Area Director of
Customs, New York Seaport, of June 18, 1992, concerning the
classification of men's sandals under the Harmonized Tariff
Schedule of the United States (HTSUS).  Your request has been
referred to Headquarters for a reply.

FACTS:

     The merchandise consists of men's sandals imported from China. 
The sandal is both open toe and open back.  The sandal's sole has
a multi-layered, black EVA sole.  The upper is made of brown PVC
NUBUCK with green nylon lining.  The nylon lining clearly provides
the substance of the upper, even though partially covered by the
PVC.

ISSUE:

     What is the proper classification of the subject men's sandal
under the HTSUS?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUS is in accordance
with the General Rules of Interpretation (GRI's), taken in order. 
GRI 1 provides that classification is determined according to the
terms of the headings and any relative section or chapter notes.

      In understanding the HTSUS, the Harmonized Commodity
Description and Coding System Explanatory Notes may be utilized. 
The Explanatory Notes, although not dispositive, are to be used to
determine the proper interpretation of the HTSUSA.  54 Fed. Reg.
35127, 35128 (August 23, 1989).  Explanatory Note D to Chapter 64
(p.874), HTSUSA, states that:

     [i]f the upper consists of two or more materials,          
     classification is determined by the constituent material    
     which has the greatest external surface area, no account    
     being taken of accessories or reinforcements such as ankle  
     patches, protective or ornamental strips or edging, other   
     ornamentation (e.g., tassels, pompons or braid), buckles,   
     tabs, eyelet stays, laces or slide fasteners.  The         
     constituent material of any lining has no effect on        
     classification.

     In HQ 089962, dated October 23, 1991, we ruled upon two pairs
of sandals with EVA soles and uppers made of black casting PVC with
matching yellow nylon lining.  In that ruling, we stated that
"[c]oncerning both the 'Dick Tracy' and the 'Tonka' sandals, we
consider the main component of the external surface area of the
upper to be the textile lining.  It is our position that the PVC
casting and emblem is 'an accessory or reinforcement' for tariff
purposes.  Therefore, it is not to be considered in the
determination of the external surface area of the upper.  Because
the PVC casting and emblem may not be considered, the only material
that may be regarded in the determination of the external surface
area of the upper is the textile lining."

     As with the sandals in HQ 089962, it is our position that the
PVC NUBUCK material is "an accessory or reinforcement" for tariff
purposes.  Therefore, the only material that may be regarded in the
determination of the external surface area of the upper is the
nylon lining.

     Consequently, it is our position that the sandal is
classifiable under subheading 6404.19.35, HTSUS, which provides
for: 

     [f]ootwear with outer soles of rubber, plastics, leather or
     composition leather and uppers of textile materials:
     [f]ootwear with outer soles of rubber or plastics: [o]ther:
     [f]ootwear with open toes or open heels . . . : [o]ther.

 HOLDING:

     The subject men's sandal is classifiable under subheading
6404.19.35, HTSUS.  The general, column one rate of duty is 37.5
percent ad valorem.

                           Sincerely,



                           John Durant, Director