CLA-2 CO:R:C:G 082774
Ms. Karen Faus
Traffic/Import
16160 S.W. Upper Boones Ferry Road
Portland, Oregon 97224
Re: Classification of external surface area of sneakers
Dear Ms. Faus:
In a letter dated April 18, 1988, you requested a tariff
classification ruling under the Harmonized System for certain
styles of AVIA footwear. On September 27, 1989, you spoke with
Nancy Plumer of this office and informed her of the HTSUS
classifications you were using for AVIA sneaker models 855 and
860. This letter is to confirm your HTSUS classification of the
two AVIA models.
FACTS:
The merchandise at issue is AVIA models 855 and 860. The
bottoms of both shoes are identical in that they have partial
cupsoles with 2 inch gaps on each side, gray outside back
counter/stabilizers between the rear sidewalls and the uppers,
and EVA midsoles and wedges. The AVIA 855 model has a plastic
padded collar which is about 1 inch high and the top of which
would fit under the ankle. The AVIA 860 model has a plastic
padded collar which is about 2 inches high and an additional
textile padded collar which would cover the ankle. In both
shoes, the base material of the upper is leather, except for the
padded collars.
ISSUE:
Under the HTSUS, what are the tariff classifications of AVIA
models 860 and 855?
-2-
LAW AND ANALYSIS:
Note 4(a) to chapter 64, HTSUS, states that the material of
the upper shall be taken to be the constituent material having
the greatest external area, no account being taken of accessories
or reinforcements such as ankle patches, edging, ornamentation,
buckles, tabs, eyelet stays or similiar attachments. In
deciding what the external surfaces of the AVIA models are,
certain parts of the uppers must be excluded. The excluded parts
of the uppers are:
1. the textile tongues and the shoelaces;
2. the 1/2-inch sidewall of the rubber cupsoles,
because they are merely for reinforcement;
3. the gray outside back counter/stabilizer, whose basic
function is as an auxiliary stiffener and its removal
exposes only an additional portion of the leather heel
counter;
4. the metal eyelets; and
5. the gray, plastic, upside-down "v"s on each side of
the uppers, whose primary function is to reinforce and
anchor the bottom two eyelet stays.
The padded collars are not excluded from the upper's
external surface. Although their function is to add extra
comfort to the shoe, and is therefore "accessory-like", they
appear to be quite integral to the shoe as a whole, especially
since their removal would expose to view most of the wearer's
ankle. Moreover, the linings of these padded collars go all the
way down to the insole and serve as the upper's lining in the
rear of the shoe.
As a result of the excluded parts, the leather external
surface is clearly larger than either the textile materials or
rubber or plastics. Therefore, HTS subheading 6403 applies to
the AVIA models.
-3-
HOLDING:
The AVIA model 855 would be classifiable in subheading
6403.99.6040, which provides for Footwear with outer soles of
rubber, plastics, leather or composition leather and uppers of
leather: Other: For men, youths and boys...Other: Tennis shoes,
basketball shoes, gym shoes, training shoes and the like for men:
Other. The rate of duty is 8.5% ad valorem.
The AVIA model 860 would be classifiable in subheading
6403.91.6040, which provides for Footwear with outer soles of
rubber, plastics, leather or composition leather and uppers of
leather: Other footwear: Covering the ankle: Other: For men,
youths and boys...Other: Tennis shoes, basketball shoes, gym
shoes, training shoes and the like for men: Other. The rate of
duty is 8.5% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division