HQ 085381: Classification of a woman's glass beaded shoe style number 105-08

us-cbp-cross-rulings-hq-085381HQ 085381: Classification of a woman's glass beaded shoe style number 105-08Guidance

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 085381

                        November 21, 1989

CLA-2 CO:R:C:G 085381 WAW

CATEGORY:  Classification

TARIFF NO.:  6405.90.9000

Ms. Elza Mitelman
Inter-Maritime Forwarding Co. Inc.
156 William Street
New York, NY  10038

RE:  Classification of a woman's glass beaded shoe style number
     105-08

Dear Ms. Mitelman:

     This ruling is in response to your letter of July 24, 1989,
requesting a tariff classification of a glass beaded shoe under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).

FACTS:

     The submitted sample, style 105-08, is a woman's sneaker.
The sole of the shoe is made of rubber.  The upper surface of
the shoe consists of glass beads or tiny cylinders that are
strung together by threads sewn through the upper portion of the
shoe.  The glass cylinders on the upper external surface are
translucent and silver.  There are small gaps between the beads
where portions of the underlying fabric is visible; however,
overall the beads almost entirely cover the external surface of
the upper portion of the shoe.

ISSUE:

     Whether the glass beads on the external surface of the upper
are classifiable as accessories or reinforcements under
subheading 6405 of the HTSUSA or under some other provision of
the tariff schedules?

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRI) set forth the
manner in which merchandise is to be classified under the HTSUSA.
GRI 1 requires that classification be determined first according
to the terms of the headings of the tariff and any relative
section or chapter notes and, unless otherwise required,
according to the remaining GRIs, taken in order.

          Note 4(a) to Section XII, Chapter 64, states in
     pertinent part:

     (a) The material of the upper shall be taken to be the
     constituent material having the greatest external
     surface area, no account being taken of accessories or
     reinforcements such as ankle patches, edging,
     ornamentation, buckles, tabs, eyelet stays or similar
     attachments;

The Explanatory Note to heading 6405, which constitutes the
official interpretation of the tariff at the international level,
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."  Likewise, although it is not controlling
under the HTSUSA, these glass beads would not have qualified as
ornamentation under the Tariff Schedules of the United States
(TSUS).  Under Schedule 3, headnote 3(b), TSUS, ornamentation of
a textile fabric was defined such that "the textile fabric must
remain visible, at least in significant part, after
ornamentation."

     In the subject case, the beads are more than a mere
accessory or reinforcement by virtue of the fact that they are so
extensive and clearly constitute a significant portion of the
upper external surface area.  Although there are gaps that expose
the underlying textile of the upper, the glass beads constitute
more than 90 percent of the external surface area of the shoe.
Moreover, because of the expense and work involved in attaching
the glass beads to the upper, Customs believes that the beads
constitute more than an ankle patch, edging, ornamentation or
buckle.  Therefore, this article is more accurately described as
having a glass upper instead of a textile upper.

HOLDING:

     The merchandise at issue is classifiable under subheading
6405.90.9000, HTSUSA, as other footwear, other, other.  The rate
of duty is 12.5 percent ad valorem.

                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division

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