Tariff classification of a nylon leather beachcomber sandal manufactured in Hong Kong
Active· CBP ruling HQ 081297· Issued 1988-11-25
Ruling text
HQ 081297
November 25, 1988
CLA-2 CO:R:C:G 081297 DC
CATEGORY: Classification
TARIFF NO.: 6404.19.15
Mr. Gordon Levy
NAVAJO Manufacturing Co.
5801 Logan Street
Denver, Colorado
RE: Tariff classification of a nylon leather beachcomber
sandal manufactured in Hong Kong
Dear Mr. Levy:
Your letter dated September 17, 1987, addressed to our New
York office concerning in part the tariff classification of a
nylon leather beachcomber sandal under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), has been
referred to this office for a direct reply to you.
FACTS:
The sample submitted is a beachcomber sandal that has a
nylon "Y" thong upper with stitched leather overlays and a multi-
colored EVA foamed sole.
ISSUE:
Does subheading 6404.19.15, HTSUSA, more specifically
describe the beachcomber sandal than subheading 6404.19.25-35,
HTSUSA.
LAW AND ANALYSIS:
General Rule of Interpretation (GRI) 3(a), HTSUSA provides
in part as follows:
3. When, by application of rule 2(b) or for any other
reason, goods are, prima facie, classifiable under
two or more headings, classification shall be as
follows:
-2-
(a) The heading which provides the most specific
description shall be preferred to heading
providing a more general description.***
GRI 6, HTSUSA provides as follows:
6. For legal purposes, the classification of goods
in the subheadings of a heading shall be determined
according to the terms of those subheadings and any
related subheading notes and, mutatis mutandis, to
the above rules on the understanding that only
subheadings at the same level are comparable. For
the purposes of this rule, the relative section,
chapter and subchapter notes also apply, unless the
context otherwise requires.
The merchandise is described by two equally indented
descriptions within subheading 6404.19, HTSUSA. The first
description under subheading 6404.19.15 provides for "Footwear
having uppers of which over 50 percent of the external surface
area (including any leather accessories or reinforcements such as
those mentioned in note 4(a) to this chapter) is leather." The
second description under subheading 6404.19.25-35, HTSUSA,
provides for "Footwear with open toes or open heels; footwear of
the slip-on type ***".
With reference to GRI 3(a), it is our opinion that
subheading 6404.19.15 is a more specific provision for the sandal
than subheading 6404.19.25-30. The former provision contains a
rather technical surface area description which, describes only a
very specific type of shoe classified in subheading 6404.19 (note
that almost all fabric shoes with leather overlays have been
athletic). Subheading 6404.19.25-30 has three broad trade
descriptions, i.e., open heeled, open toe and slip-ons, any one
of which is sufficient to meet its description, as long as it has
an upper of textile materials and is not footwear in subheading
6404.19.20 or footwear with foxing or foxing-like bands.
HOLDING:
The beachcomber sandal is most specifically provided for
under subheading 6404.19.15, HTSUSA, as footwear with outer soles
of rubber, plastics, and uppers of textile materials, other,
footwear having uppers of which over 50 percent of the external
surface area (including any leather accessories or reinforcements
such as those mentioned in note 4(a) to this chapter) is leather.
The rate of duty for this provision is 10.5 percent ad valorem.
-3-
This classification represents the current position of the
Customs Service regarding the dutiable status of the merchandise
under the HTSUSA which become effective on January 1, 1989. If
there are changes before that date, this advice may not continue
to be applicable.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: A.D.N.Y. Seaport
1cc: P.D. Denver
1cc: James Sheridon
DCahill:tj:typed 07/28/88
Source: rulings.cbp.gov — ruling 081297, retrieved 2026-10-12T05:17:53Z, republished verbatim. This digest is informational; only CBP issues binding rulings.