CLA-2 CO:R:C:M 950568 DWS
Ms. Ina L. Ateshkadi
Customs Import Analyst
Sears, Roebuck and Co.
National Headquarters
Sears Tower
Chicago, IL 60684
RE: Footwear; Woman's High Heeled Shoe; Weight Breakdown;
GRI 3(b); Composition Leather; 6404.20.60
Dear Ms. Ateshkadi:
This is in response to your letter of September 20, 1991,
concerning the classification of a woman's high heeled shoe under
the Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The merchandise consists of women's high heeled shoes. The
shoe has a closed toe and back, and is not over the ankle in
height. There is a clear stone ornament on the vamp front. The
shoe has a textile upper and a composition leather sole. The
insole of the shoe is made of cardboard with a steel shank.
While the outer side of the sole is thinly coated with a plastic
material, the inner side of the sole is thickly coated with a
wax material.
ISSUE:
What is the proper classification of the subject woman's
high heeled shoe under the HTSUS?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification is determined
according to the terms of the headings and any relative chapter
or section notes.
You claim that the composition leather sole is coated with
.4 mm of wax material. We have determined that the outer side of
the sole is thinly coated with a plastic material, amounting to
less than .15 mm. However, we have found that the inner side of
the sole is thickly coated with a wax material, possibly
amounting to .4 mm.
GRI 3(b) provides that:
[m]ixtures, composite goods consisting of different
materials or made up of different components, and goods put
up in sets for retail sale, which cannot be classified by
reference to 3(a), shall be classified as if they consisted
of the material or component which gives them their
essential character, insofar as this criterion is
applicable.
It is our position that the essential character of the sole
is the composition leather. The composition leather is much
thicker than the wax material, and it supplies the strength and
support that a sole is to provide a shoe. Therefore, for tariff
classification purposes, the sole of the subject shoe is
composition leather.
You have provided us with a material weight breakdown of the
shoe in percentages. You claim that the shoe is by weight made
up of 60 percent textile, 13 percent rubber or plastics, 20
percent leather, and 7 percent cardboard and steel shank.
Therefore, in your opinion, the merchandise is classifiable under
subheading 6404.20.60, HTSUS, which provides for: "[f]ootwear
with outer soles of leather or composition leather and uppers of
textile materials: [o]ther."
However, it is our opinion that your material weight
breakdown of the subject shoe is inaccurate. To assist in the
determination of the actual material breakdown of the shoe by
weight, the shoe was submitted to our technical staff for
analysis. It was their opinion that the shoe is by weight made
up of 26 percent textile, 23 percent rubber or plastics, 18
percent leather, and 33 percent cardboard and steel shank. We
agree with this assessment from our technical staff. Therefore,
the subject shoe is classifiable under subheading 6404.20.40,
HTSUS, which provides for: "[f]ootwear with outer soles of
leather or composition leather and uppers of textile material:
[n]ot 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: [v]alued over $2.50 per pair."
HOLDING:
The subject woman's high heeled shoe is classifiable under
subheading 6404.20.40, HTSUS. The general, column one rate of
duty is 10 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division