HQ 955345: Footwear; Women's; Espadrille; Open heels; HRL 955282

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                



                            HQ 955345

                          March 9, 1994


CLA-2  CO:R:C:M  955345 DFC 

CATEGORY:  Classification 

TARIFF NO.:  6404.19.35 

Ms. Patti Kniest 
Customs Specialist 
Edison Brothers Stores, Inc. 
501 N. Broadway 
P.O. Box 66995, 
St. Louis, Mo.  63166-6649  

RE:  Footwear;  Women's;  Espadrille;  Open heels; HRL 955282

Dear Ms. Kniest: 

     This is in reference to your letter dated October 7, 1993,
to the Area Director of Customs in New York, concerning the
tariff classification under the Harmonized Tariff Schedule of the
United States (HTSUS), of a woman's espadrille type of shoe
produced in Spain.  Your letter, together with the sample
footwear, was referred to this office for a response. 

FACTS: 

     The sample shoe, identified as style "Valencia", has a
vegetable fiber textile upper, a rubber outsole and a thick, jute
rope midsole.  The textile upper has a closed front vamp section
which fully encloses the toes, a full back heel section with a
semicircular opening [1/2 inch high by 1-1/2 inch wide] at the
bottom of the heel, and an open midsection that has a 5/8 inch
wide textile strap which passes through a central loop at the
front and two eyelets on each side of the heel section at the
back.  The strap is used to tie the shoe to the wearer's foot. 
This shoe appears to be over 10% by weight of rubber or plastics 

ISSUE: 

     Does style "Valencia" qualify as having an "open heel" for
tariff purposes? 




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.

     Subheading 6404.19.35, HTSUS, provides for footwear with
outer soles of rubber, plastics, leather or composition leather
and uppers of textile materials, footwear with outer soles of
rubber or plastics, other, footwear with open toes or open heels.

     According to our research, the question of how large an
opening or how much of the heel needs to be uncovered to classify
a shoe as having "open heels" has not been previously addressed. 
The HTSUS and the Harmonized Commodity Description and Coding
System Explanatory Notes (EN) provide no answers to this
question.  However, on November 17, 1993, in T.D. 93-88 (27 Cust.
Bull. & Dec. No. 46), Customs published certain footwear
definitions used by Customs import specialists in classifying
footwear under Chapter 64, HTSUS.  Inasmuch as these definitions
were provided merely as guidelines and are not to be construed as
Customs rulings, they are not dispositive.  However, we believe
they should be consulted.  On page 6 of that document the term
"Open" was defined in pertinent part, as follows":
 
     . . . [i]n open heeled shoes, all or part of the back of the
     wearer's heel can be seen. 

     Following this definition, it is our view that style 
"Valencia" qualifies as having an "open heel" for tariff
purposes.  It is our observation that part of the back of the
wearer's heel will be visible through the opening at the bottom
of the heel.  See Headquarters Ruling Letter 955282 dated March
4, 1994, which reached the same conclusion on similar footwear.













HOLDING: 

     Style "Valencia" qualifies as having an "open heel" for
tariff purposes.

     Style "Valencia" is dutiable at the rate of 37.5% ad valorem
under subheading 6404.19.35, HTSUS.



                                   Sincerely, 



                                   John Durant, Director 
                                   Commercial Rulings Division