HQ 085106: A beaded shoe produced in China

us-cbp-cross-rulings-hq-085106HQ 085106: A beaded shoe produced in ChinaGuidance

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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 085106

                                  September 22, 1989


            CLA-2 CO:R:C:G  085106 DFC

            CATEGORY: Classification

            TARIFF NO.: 6404.19.3560

            Ms. Elza Mitelman
            Inter-Maritime Fwdg. Co. Inc.
            156 William Street
            New York, N.Y. 10038

            RE: A beaded shoe produced in China

            Dear Ms. Mitelman:

                 Your letter dated June 13, 1989, addressed to our New York
            office concerning the tariff classification of a beaded shoe,
            has been referred to this office for a direct reply to you.  A
            sample was submitted for examination.

            FACTS:

                 The sample designated as style No.89-9223 is a women's
            slip-on shoe.  It has a rubber and/or plastic high heel bottom
            (which is presumed to make up more than 10 percent of the
            weight of the shoe), and a textile upper which is covered with
            glass beads of several different colors.

            ISSUE:

                 Do the glass beads which are sewn in patterns on the
            external surface of the upper constitute the external surface
            area of the upper?


























                                          -2-


            LAW AND ANALYSIS:

                 Legal Note 4(a), Harmonized Tariff Schedule of the United
            States Annotated (HTSUSA), reads as follows:

                 Subject to note 3 to this chapter:

                      (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;

                 An examination of the sample reveals that the beads are
            laid out in specific designs.  The underlying textile material
            can be clearly seen and it is apparent that the manufacturer's
            intention was to enhance the textile upper with the glass beads
            and not to obscure it.  It is our opinion that the beads are
            ornamentation on a textile upper and should not be considered
            as external surface area of the upper.

            HOLDING:

                 The sample shoe is classifiable under subheading
            6404.19.3560, HTSUSA, as footwear with outer soles of rubber,
            plastics, leather or composition leather and uppers of textile
            materials, other, footwear of the slip-on type, that is held to
            the foot without the use of laces or buckles or other
            fasteners, other.  The applicable rate of duty for this
            provision is 37.5 percent ad valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division















            cahill library 085106
            6cc A.D. NY Seaport
            1cc James Sheridan
            1cc John Durant
            1cc Legal Reference
            DFCahill:jaj:9/18/89


























































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