HQ 955704: Footwear, Women's; Espadrille; Open heels; T.D. 93-88 HRL 955282

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 955704

                         March 9, 1994 


CLA-2  CO:R:C:M  955704 DFC 

CATEGORY:  Classification 

TARIFF NO.:  6404.19.25

R. Patrick Doyle 
Manager, Traffic Administration  
Thom McAn Shoe Company
67 Millbrook Street 
Worcester, MA  1606-2804 

RE:  Footwear, Women's;  Espadrille;  Open heels;  T.D. 93-88  
     HRL 955282

Dear Mr. Doyle:

     This is in reference to your undated letter to the District
Director of Customs in Boston, Massachusetts. concerning the
tariff classification under the Harmonized Tariff Schedule of the
United States (HTSUS), of a woman's espadrille produced in Spain. 
Your letter, together with the sample submitted, has been
referred to this office for a response. 

FACTS: 

     The sample shoe, style name "Valenciana," identified by
stock numbers 77203 and 77204, has a vegetable fiber textile
upper, a predominately rubber outsole, a jute rope midsole and a
jute rope faced, composition cork heel wedge.  The textile upper
has a closed front vamp section which fully encloses the toes, a
full back heel section with a semicircular opening [1/2 inch high
by 1-1/4 inch wide] at the bottom of the heel, and an open
midsection that has a 5/8 inch wide textile strap which passes
through a central loop at the front and two eyelets on each side
of the heel at the back.  The strap is used to tie the shoe to
the wearer's foot at the ankle.  The shoe is less than 10% by
weight of rubber or plastics. 

ISSUE:

     Does style "Valenciana" qualify as having an "open heel" for
tariff purposes?  


LAW AND ANALYSIS:

     Classification of goods under the HTSUS is governed by the
General Rules of Interpretation (GRI's).  GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, and, provided 
such headings or notes do not otherwise require, according to
[the remaining GRI's taken in order]."  In other words,
classification is governed first by the terms of the headings of
the tariff and any relative section or chapter notes. 

     Subheading 6404.19.25, HTSUS, provides for footwear with
outer soles of rubber, plastics, leather or composition leather
and uppers of textile materials, footwear with outer soles of
rubber or plastics, other, footwear with open toes or open heels,
less than 10 percent by weight of rubber or plastics, with uppers
of vegetable fibers. 

     According to our research, the question of how large an
opening or how much of the heel needs to be uncovered to classify
a shoe as having "open heels" has not been previously addressed. 
The HTSUS and the Harmonized Commodity Description and Coding
System Explanatory Notes (EN) provide no answers to this
question.  However, on November 17, 1993, in T.D. 93-88 (27 Cust.
Bull. & Dec. No. 46), Customs published certain footwear
definitions used by Customs import specialists in classifying
footwear under Chapter 64, HTSUS.  Inasmuch as these definitions
were provided merely as guidelines and are not be construed as
Customs rulings, they are not dispositive.  However, we believe
they should be consulted.  On page 6 of that document the term
"Open" was defined in pertinent part, as follows:  

     . . .[i]n open heeled shoes, all or part of the back of the
     wearer's heel can be seen. 

     Following this definition, it is our view that style
"Valenciana" qualifies as having an  "open heel" for tariff
purposes.  It is our observation that part of the back of the
wearer's heel will be visible through the opening at the bottom
of the heel.  See Headquarters Ruling Letter 955282 dated March
4, 1994, which reached the same conclusion on similar footwear. 

HOLDING:

     Style "Valenciana" is dutiable at the rate of 7.5% ad
valorem under subheading 6404.19.25, HTSUS.  

                                   Sincerely, 


                                   John Durant, Director 
                                   Commercial Rulings Division