CLA-2 CO:R:C:G 082614 c
Ms. Mary Ann Ost
Import Administrator
H. Z. Bernstein Co. Inc
One World Trade Center
Suite 1973
New York, New York 10048
RE: Tariff classification of a women's ballet style shoe
manufactured in China
Dear Ms. Ost:
Your letter dated May 20, 1988, addressed to our New York
office concerning the tariff classification of a women's
ballet style shoe under the Harmonized Tariff Schedule of the
United States (HTSUSA) has been referred to this office for a
direct reply to you.
FACTS:
The sample ballet style shoe, model 8007, has an unlined
knit textile upper with an elasticized topline and a
decorative textile/rubber bow at the instep, a layer of
plastic foam rubber padding stitched between the textile
layers of the bottom, and a thin layer of split leather
stitched on as an outsole.
ISSUE:
What is the proper interpretation of the phrase "not over
50 percent by weight of textile materials and rubber or
plastics with at least 10 percent by weight being rubber or
plastics" which appears in the qualifying language preceding
U.S. subheadings 6404.20.20/40, HTSUSA?
LAW AND ANALYSIS:
The classification of footwear under items 700.51 through
700.71, Tariff Schedules of the United States (TSUS), is
confined to footwear which is over 50 percent by weight of
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rubber or plastics or over 50 percent by weight of fibers and
rubber or plastics with at least 10 percent by weight being
rubber or plastics.
Footwear with uppers of fibers which fails to meet the
aforementioned weight requirements for classification under
items 700.51 through 700.71, TSUS, is classifiable under items
700.72 through 700.80, TSUS. Specifically, footwear with
uppers of fibers and soles of leather, such as the instant
ballet style shoe, is classifiable under item 700.72, if
valued not over $2.50 per pair or under item 700.73, TSUS, if
valued over $2.50 per pair.
When all referenced footwear provisions are considered
together, items 700.72 and 700.73, TSUS, cover footwear having
uppers of fibers and soles of leather that is 50 percent or
less by weight of rubber or plastics and (50 percent or less
by weight of fibers and rubber or plastics or less than 10
percent by weight being rubber or plastics).
It is clear that subheadings 6404.20.20 and 6404.2040,
HTSUSA, cover the same footwear with fabric uppers and soles
of leather covered by items 700.72 and 700.73, TSUS. The
drafters of the HTSUSA even incorporated the TSUS weight
restrictions into these HTSUSA provisions. However, in order
to incorporate these weight restrictions into subheadings
6404.20.20 and 6404.20.40, HTSUSA, the drafters were required
to use language which would negate the language of the
superior heading to items 700.51 through 700.71, TSUS. In
this instance an ambiguity was created by the phrase in issue
because its meaning is uncertain when read in conjunction with
the language of the superior heading to items 700.51 through
700.71, TSUS.
It is a cardinal principle of law that statutes are to be
interpreted so as to achieve legislative intent. When the
terms of a statute are ambiguous resort to legislative history
to aid in interpretation of the statute is proper. United
States v. Durst Mfg.Co., Inc., 46 CCPA 74, C.A.D. 700 (1959).
The qualifying language preceeding U.S. subheadings
6404.20.20/40, HTSUSA, reads as follows:
Not over 50 percent by weight of
rubber or plastics and not over
50 percent by weight of textile
materials and rubber or plastics
with at least 10 percent by weight
being rubber or plastics.
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It is obvious that the second "not" was intended to apply
to the balance of the provision as a whole and thereby giving
effect to the tariff scheme expressed under items 700.72 and
700.73, TSUS.
It is our position that the language of subheadings
6404.2020/40, HTSUSA, must be interpreted so as to give effect
to the intention of the drafters. Accordingly, it is clear
that these subheadings are limited to footwear with fabric
uppers and leather or composition leather soles which are
under 10 percent by weight of rubber and plastics or not over
50 percent by weight of textile materials, rubber and
plastics.
In this instance the ballet style shoe is under 10
percent by weight of rubber and plastics and is valued not
over $2.50 per pair. Consequently, it is dutiable at the rate
of 15 percent ad valorem under subheading 6404.20.2060,
HTSUSA.
This classification represents the current position of
the Customs Service regarding the dutiable status of the
merchandise under the HTSUSA which becomes effective on
January 1, 1989. If there are changes before that date, this
advice may not continue to be applicable.
Sincerely,
John Durant, Director
Commercial Rulings Division