CLA-2 CO:R:C:M 956924 DFC
Mr. Dale Watanabe
Director of Customs
NIKE, Inc.
One Bowerman Drive
Beaverton, OR 97005-6453
RE: Footwear: "Umpqua" sandals; Open toes or open heels; PC's
892408 and 898024 modified; 6402.99.80
Dear Mr. Watanabe:
Your letter dated July 26, 1994, addressed to Customs
National Import Specialist Richard Foley concerning the tariff
classification of certain "Umpqua" model sandals under the
Harmonized Tariff Schedule of the United States (HTSUS), has been
referred to this office for a response.
Pre-entry classifications (PC's) 892408 and 898024, dated
December 15, 1993, and June 21, 1994, respectively, issued by the
Columbia-Snake District covering various footwear items, stated
that these sandals were classifiable under subheading 6402.99.80,
HTSUS, which provides for other footwear with outer soles and
uppers of rubber or plastics, other footwear, other, other,
valued over $6.50 but not over $12/pair. The applicable rate of
duty for this provision is 90 cents/pr plus 20% ad valorem. We
have reviewed the classification of these sandals and find that
it is in error.
FACTS:
The "Umpqua" models are open toe/open heel sandals with a
adjustable forefoot strap. These sandals have uppers the
external surface area of which is not over 90% rubber/plastics
including accessories and reinforcements.
A Customs Form 29 [rate advance] has been issued to NIKE by
Customs in Los Angeles indicating that the sandals are properly
classifiable under subheading 6402.99.30, HTSUS, which provides
for other footwear with outer soles and uppers of rubber or
plastics, other footwear, other, footwear with open toes or open
heels; footwear of the slip-on type, that is held to the foot
without the use of laces or buckles or other fasteners, the
foregoing except footwear of subheading 6402.99.20 and except
footwear having a foxing or a foxing-like band wholly or almost
wholly of rubber or plastics applied or molded at the sole and
overlapping the upper. The applicable rate of duty for this
provision is 37.5% ad valorem.
ISSUE:
Does the presence of an adjustable forefoot strap preclude
classification of the sandals under subheading 6402.99.30, HTSUS?
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.
It is your position that the "Umpqua" sandals do not meet
the criteria for classification under subheading 6402.99.30,
HTSUS, because of the presence of the adjustable forefoot strap.
It is your understanding that the provision for "footwear with
open toes or open heels" and the provision for "footwear of the
slip-on type, that is held to the foot without the use of laces
or buckles or fasteners . . ." in subheading 6402.99.30, HTSUS,
must both be met in order to qualify for classification
thereunder. Therefore, you maintain that the correct
classification for the sandals is under subheading 6402.99.80,
HTSUS, following PC's 892408 and 898024.
The provision for "footwear with open toes or open heels" is
separated from the provision for "footwear of the slip-on type,
that is held to the foot without the use of laces or buckles or
fasteners . . ." by a semicolon. We interpret this construction
to mean that open toe or heel shoes are to be considered
separately for the purposes of classification under subheading
6402.99.30, HTSUS. Consequently, since the sandals in issue
qualify for classification as open toe or open heel footwear,
they need not meet the requirement for slip-on footwear that they
be "held to the foot without the use of laces or buckles or
fasteners . . ." in order to qualify for classification under
subheading 6402.99.30, HTSUS.
HOLDING:
The "Umpqua" sandals are dutiable at the rate of 37.5% ad
valorem under subheading 6402.99.30, HTSUS.
Accordingly, PC's 892408 and 898024 are modified with regard
to the classification of the "Umpqua" sandals.
Pursuant to section 177.9(d)(3), Customs Regulations (19 CFR
177.9(d)(3)), this ruling will be effective as to entries or
withdrawals from warehouse of the subject sandals made after 90
days from the date of this ruling.
Sincerely,
John Durant, Director
Commercial Rulings Division