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