HQ 084067: Classification of shoes with textile bows

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 084067

                                    June 13, 1989



          CLA-2:CO:R:C:G  084067  SR

          CATEGORY:  Classification

          TARIFF NO.:  6404.19.35

          Mr. Fred M. Hall
          Fred Hall & Associates Inc.
          P.O. Box 610867
          DFW Airport, Texas 75261-0867

          RE: Classification of shoes with textile bows

          Dear Mr. Hall:

               This is in reference to your letter dated March 1, 1989,
          requesting the tariff classification of shoes with bows under the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA).  The shoes are made in Hong Kong and Taiwan.  A sample
          was submitted.

          FACTS:

               The merchandise at issue is a women's shoe with a textile
          upper.  The shoe will come with either a sewn-on matching textile
          bow or with a clip-on textile bow.

          ISSUE:

               Whether the sewn-on bow or the clip-on bow are considered to
          be part of the exterior surface area of the shoe.

          LAW AND ANALYSIS:

               The bow that is stitched on to the shoe is considered to be
          a loosely attached appurtenance.  This bow will not be considered
          to be to be a part of the external surface area even if the
          provision includes accessories and reinforcements as part of




















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          the external surface area.  However, in weighing the shoe the bow
          should be included in the total weight of the shoe.

               Headquarters Ruling Letter (HRL) 082661 dated October 17,
          1988, also dealt with a shoe with a sewn-on bow.  This ruling
          held that loosely attached appurtenances are totally disregarded
          in external surface measurements.

               The clip-on bow is meant to be an optional adornment.  It
          will be matched in color with the shoe and will be in the same
          retail package as the shoe but will not necessarily be worn.
          Classification of goods under the HTSUSA is in accordance with
          the  General Rules of Interpretation (GRI), taken in order.
          Under GRI 3(b) goods consisting of different components are
          classified as if they consisted of the material or component
          which gives them their essential character.  The essential
          character of a shoe with a clip on bow is imparted by the shoe
          and therefore, would be classified under the provision applicable
          to the shoe.

               The shoe at issue has a sole of rubber or plastics and has
          an upper of textile material.  Heading 6404, HTSUSA, provides for
          footwear with outer soles of rubber or plastics and uppers of
          textile materials.

          HOLDING:

               The submitted sample shoe with a loosely attached
          appurtenance or a clip-on bow is classifiable under subheading
          6404.19.35, HTSUSA, which provides for footwear with outer soles
          of rubber, or plastics and uppers of textile materials, footwear
          with outer soles of rubber or plastics, 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 rate of duty is 37.5
          percent ad valorem.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division





















          6 cc A.D. New York Seaport
          1 cc Durant
          1 cc legal reference