HQ 955463: IA 85-93; Footwear; Sandals, ladies; Uppers, external surface area; Textile materials; Note 4(a) to chapter 64

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 955463

                          March 4 1994

CLA-2  CO:R:C:M  955463 DFC 

CATEGORY:  Classification 

TARIFF NO.:  6404.19.35  

District Director of Customs 
Lincoln Juarez Bridge, Bldg #2
P.O. Box 3130,
Laredo, Texas 78044-3130  

RE:  IA 85-93;  Footwear;  Sandals, ladies;  Uppers, external
     surface area; Textile materials;  Note 4(a) to chapter 64  

Dear District Director: 

     This request for internal advice concerning the tariff
classification under the Harmonized Tariff Schedule of the United
States (HTSUS), of certain sandals was initiated by a letter
dated August 6, 1993, from Corrigan Dispatch Company on behalf of
Poly GAZ International 2. of New York, NY.   Samples of two
styles of sandals were submitted for examination. 

FACTS: 

     Both styles 5311 and 305 are women's slip-on, open toe and
open heel thong sandals having rubber/plastic soles and uppers of
textile material.   

     The inquirer claims that these sandals are properly
classifiable under subheading 6402.99.15, HTSUS, which provides
for other footwear with outer soles and uppers of rubber or
plastics, other footwear, other.

     You contend that these sandals are classifiable under
subheading 6404.19.35, HTSUS, which provides for footwear with
outer soles of rubber, plastics, leather or composition leather
and uppers of textile materials, other, footwear with open toes
or open heels, other.

ISSUE:

     Are the sandals classifiable under subheading 6402.99.15,
HTSUS, as claimed by the inquirer?


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]." 

     Legal Note (LN) 4(a) to chapter 64, HTSUS, reads, as
follows: 

     4.   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.

     The uppers of both samples are comprised of straps or bands
with a gold colored edging which measures approximately .2 inches
wide.  Pursuant to LN 4(a) the gold colored edging on the sandals 
is not considered a part of the external surface area of the
upper. 

     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 54 FR 35128 (August 23, 1989).  EN (E) and (F) to chapter 64
which are relevant,read as follows: 

     (E)  It should be noted that for the purposes of this
          Chapter, the expression "rubber or plastics" includes
          any textile material visibly coated or covered
          externally with one or both of those materials, which
          means that the coating or covering can be seen with the
          naked eye with no account being taken of any resulting
          change in colour.  

     (F)  Subject to the provisions of (E) above, for the
          purposes of this Chapter the expression 'textile
          materials' covers the fibres, yarns, fabrics, felts,
          nonwovens, twine, cordage, ropes, cables, etc., of
          Chapters 50 to 60.  





     
     The EN to heading 64.02 at page 877 reads in part, as
follows: 

     This heading covers footwear with outer soles and uppers of
     rubber or plastics, other than those of heading 6401.

     Footwear remains in this heading even if it is made partly
     of one and partly of another of the specified materials
     (e.g., the soles may be of rubber and the uppers of woven
     fabric visibly coated or covered with plastics).       

     The thrust of the inquirer's argument is that classification
under subheading 6402.99.15, HTSUS, is appropriate following the
above cited EN because the uppers are lined with a very flimsy
textile material which is visibly coated or covered externally
with plastics. 

     An examination of the sandals reveals that the surface of
the uppers clearly consists of a melange of "synthetic strip"
described in heading 5404, HTSUS, "metalized yarn" described in
heading 5605, HTSUS, and/or "synthetic filament yarn" described
in heading 5402, HTSUS.  Following EN (F) to chapter, 64, HTSUS,
these materials qualify as textile materials.  Any coating of the
textile external surface area of the uppers with plastic cannot
be seen with the naked eye.  

HOLDING:

     Styles 5311 and 305 are dutiable at the rate of 37.5% ad
valorem under subheading 6404.19.35, HTSUS. 

     This decision should be mailed by your office to the
internal advice requestor no later than 60 days from the date of
this letter.  On that date, the Office of Regulations and Rulings
will take steps to make the decision available to Customs
personnel via the Customs Ruling Module in ACS and the public via
the Diskette Subscription Service, Lexis, Freedom of Information
Act and other public access channels.  

                              
                                   Sincerely, 


                                        
                                   John Durant, Director