CLA-2 CO:R:C:M 955891 DFC
Charles G. Hartill, LCHB
145-30 157th Street
Jamaica, NY 11434
RE: Footwear; Shoes, dance; Sole, external surface area;
HRL 955229
Dear Mr. Hartill:
This is in reference to your letter dated January 10, 1994,
to the Area Director of Customs in New York, on behalf of Ballet
Makers, Inc., concerning the tariff classification under the
Harmonized Tariff Schedule of the United States (HTSUS), of two
dance shoes produced in Brazil. In New York Ruling Letter 893904
dated February 28, 1994, the Area Director of Customs in New York
responded to your inquiry regarding the classification of style
CG 2004. Your letter, together with a sample of style CG 2006
and its components, has been referred to this office for a
response.
FACTS:
The sample, identified as style CG 2006, is a "split-sole"
soft dance shoe having a cotton textile upper. The sole is made
of cotton textile and attached to the outer surface are two thin
tear-drop shaped pieces of leather, the larger one at the ball of
the foot and the smaller piece at the heel area of the foot. An
elastic cord runs along the entire topline of the upper
permitting the shoe to be tightened or loosened as necessary.
Two elastic straps sewn on each side of the shoe at the rear of
the upper provide the means for holding the shoe to the foot.
ISSUE:
What is the constituent material of the outer sole having
the greatest surface area in contact with the ground?
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.
Note 4(b) to chapter 64, HTSUS, which provides for footwear,
reads as follows:
4. Subject to note 3 to this chapter:
(b) The constituent material of the outer sole shall
be taken to be the material having the greatest
surface area in contact with the ground, no
account being taken of accessories or
reinforcements such as spikes, bars, nails,
protectors or similar attachments.
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) to the HTSUS, although not dispositive
should be looked to for the proper interpretation of the HTSUS.
See T.D. 89-80, 54 FR 35127, 35128 (August 23, 1989). General EN
(C) to chapter 64, HTSUS, provides in pertinent part on page 874,
as follows:
(C) The term "outer sole" as used in headings 64.01 to
64.05 means that part of the footwear (other than
attached heel) which, when in use, is in contact with
the ground . . . .
In determining the constituent material of the outer sole,
the leather piece in the heel area should not be included if the
exclusion in EN (C) to chapter 64, HTSUS, is taken literally.
However, even though the piece is "attached," we consider it to
be too thin and too oddly shaped to be within the common meaning
of the term "heel." We believe that the EN is referring to
"heeled" shoes which have a "sole" area and a "heel" area
separated by some "bottom" which does not come in contact with
the ground.
The softness and flexibility of the textile material on the
bottom of the shoe and the fact that the leather pieces and the
textile material at the front portion of the shoe are virtually
on the same plane, persuades us that more of the textile material
will come into contact with the ground than leather, when the
shoe is worn. Consequently, the dance shoe is classifiable under
subheading 6405.20.30, HTSUS, which provides for other footwear,
with uppers of textile materials, with uppers of vegetable
fibers. See Headquarters Ruling Letter (HRL) 955229 dated
December 1, 1993, covering similar footwear.
HOLDING:
The constituent material of the outer sole having the
greatest surface area in contact with the ground is textile
material.
The dance shoe, style CG 2006 is dutiable at the rate of
7.5% ad valorem under subheading 6405.20.30, HTSUS.
Sincerely,
John Durant, Director
Commercial Rulings Division