CLA-2:CO:R:C:G 084705 SR
Ann Marino Division of New York Transit
2707 Mc Cone Avenue
Hayward, CA 94545
RE: Classification of glass beaded footwear
Dear Sirs:
This is in reference to your request for tariff
classification of a glass beaded sneaker under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). A
sample produced in Hong Kong was submitted.
FACTS:
The merchandise at issue is a glass beaded shoe. The shoe
is a women's sneaker that has a surface of textile material that
is almost entirely covered with glass beads.
ISSUE:
What is the external surface of the upper for classification
purposes?
LAW AND ANALYSIS:
Note 4(a) to chapter 64, HTSUSA, states that 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.
The glass beads are more than just accessories or
reinforcements. The glass beads are not similar to ankle
-2-
patches, edging, ornamentation, buckles . . .; they cover almost
the entire external surface area of the upper and they are very
securely attached. Although some of the textile material can be
seen between the beads, the beads must be considered to compose
the external surface of the shoe.
HOLDING:
The merchandise at issue is classifiable under subheading
6405.90.9000, HTSUSA, as other footwear, other, other. The rate
of duty is 12.5 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference