Women's bowling shoe
Active· CBP ruling HQ 084022· Issued 1990-02-06
Ruling text
HQ 084022
February 6, 1990
CLA-2 CO:R:C:G 084022 WAW
CATEGORY: Classification
TARIFF NO.: 6404.20.6060
Ms. Anna Andersson
Mmexx Corporation
1530 McDaniel Drive
Westtown Business Center
West Chester, PA 19380
RE: Women's bowling shoe
Dear Ms. Andersson:
This ruling is in response to your letter of October 5,
1988, requesting the classification of a women's bowling shoe
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
The subject merchandise is a women's bowling shoe with a
nylon fabric upper. The upper has split leather overlays around
the toe, along the sides, around the heel, and along the eyelets.
The outer sole of the shoe is made of rubber/plastic with a large
piece of split leather stitched over the arch-to-toe portion.
ISSUE:
What is the constituent material of the outer sole for
classification purposes?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) set forth the
manner in which merchandise is to be classified under the HTSUSA.
GRI 1 requires that classification be determined first according
to the terms of the headings of the tariff and any relative
section or chapter notes and, unless otherwise required,
according to the remaining GRI's, taken in order.
Legal Note 4(b) to Chapter 64 provides the following:
(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 Explanatory Notes, which represent the official
interpretation of the tariff at the international level, state in
the general notes for Chapter 64, that:
The term "outer sole" as used in headings 64.01 to
64.05 means that part of the footwear (other than an
attached heel) which, when in use, is in contact with
the ground. The constituent material of the outer sole
for purposes of classification shall be taken to be the
material having the greatest surface area in contact
with the ground. In determining the constituent
material of the outer sole, no account should be taken
of attached accessories or reinforcements such as
spikes, bars, nails, protectors or similar attachments
which partly cover the sole.
In the instant case, the leather on the outer sole is more
than a mere accessory or reinforcement. It does not resemble any
of the examples that are set forth in Legal Note 4(b) such as a
spike, bar, nail, protector or similar attachments. The leather
attachment has a greater surface area in contact with the ground
than the rubber heel lift area. Accordingly, the women's bowling
shoe is classifiable under subheading 6404.20, HTSUSA, which
provides for "footwear with outer soles of leather or composition
leather."
Moreover, the item in question is not classifiable under
subheadings 6404.20.2000 or 6404.2040, HTSUSA. The qualifying
language preceding U.S. subheadings 6404.20.20/40, HTSUSA, reads
as follows:
Not over 50 percent by weight of rubber or plastics and
not over 50 percent by weight of textile materials and
rubber or plastics with at least 10 percent by weight
being rubber or plastics.
Based on a prior Customs ruling, it is clear that these
subheadings are limited to footwear with fabric uppers and
leather or composition leather soles which are under 10 percent
by weight of rubber and plastics or not over 50 percent by weight
of textile materials, rubber and plastics. (See HRL 082614,
enclosed.)
In this instance, the sole of the women's bowling shoe is
over 10 percent by weight of rubber and/or plastics and over 50
percent by weight of textile materials, rubber and plastics.
Accordingly, it is Customs position that the item at issue is
properly classifiable under subheading 6404.20.60, HTSUSA,
providing for "footwear with outer soles of leather or
composition leather: other... for women."
HOLDING:
The women's bowling shoe at issue is classifiable under
subheading 6404.20.6060 under the HTSUSA. The rate of duty is
37.5% ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
Enclosure
Source: rulings.cbp.gov — ruling 084022, retrieved 2026-10-12T05:18:29Z, republished verbatim. This digest is informational; only CBP issues binding rulings.