us-cbp-cross-rulings-hq-084619•HQ 084619: Classification of footwear
HQ 084619: Classification of footwear
us-cbp-cross-rulings-hq-084619HQ 084619: 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 084619
August 03, 1989
CLA-2:CO:R:C:G 084619 SR
CATEGORY: Classification
TARIFF NO.: 6405.90.90
Mr. Ralph H. Sheppard
551 Fifth Avenue
New York, N.Y. 10176
RE: Classification of footwear
Dear Mr. Sheppard:
This is in reference to your letter dated April 13, 1989,
requesting the tariff classification of a raffia shoe under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). A sample produced in Hong Kong or Taiwan was
submitted.
FACTS:
The merchandise at issue consists of a women's shoe. The
outer sole of the shoe is of leather. The upper consists of an
outer layer of thin raffia strips that form a plaiting material
that are laminated to a layer of woven fabric. There are small
pieces of fabric for design on the outside of the shoe.
ISSUE:
Whether the exterior surface of the shoe is considered a
plaiting or a textile for classification purposes.
LAW AND ANALYSIS:
Chapter 46, HTSUSA, is the chapter that provides for
manufactures of straw, and other plaiting materials. Note 1 to
chapter 46, HTSUSA, states that in this chapter the expression
"plaiting materials" means materials in a state or form suitable
for plaiting; it includes straw, and strips of other vegetable
-2-
material for example raffia. Note 2(c) to chapter 46, HTSUSA,
states that this chapter does not cover footwear of chapter 64.
The raffia material on the exterior surface of the shoe at issue
is of a kind classifiable under chapter 46, and not in a textile
chapter.
It is argued that this shoe must be considered to be a
textile shoe because the raffia plaiting is laminated to a woven
fabric, and chapter 46 does not appear to consider the
possibility that plaiting materials therein might be made into a
material laminated to fabric. Explanatory Note B to chapter 46,
HTSUSA, states that the chapter provides for plaiting materials,
plaits and similar products of plaiting materials, bound together
in parallel strands or woven, in sheet form, whether or not being
finished articles. It states that under this chapter the group
of goods which may be reinforced or backed or lined with woven
textile fabric include: (1) Semi-manufactured products such as
raffia. Therefore, raffia articles that are backed with woven
textile materials are of the kind classifiable in chapter 46.
The shoes at issue are classifiable under chapter 64 as footwear
of plaiting materials rather than footwear of textile.
HOLDING:
The merchandise at issue is classifiable under subheading
6405.90.90, HTSUSA, as other footwear, other, other. The rate of
duty is 12.5 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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