Protest No. 2704-90-002264; footwear; HRL 082614
Active· CBP ruling HQ 089010· Issued 1991-10-17
Ruling text
HQ 089010
October 17, 1991
CLA-2 CO:R:C:M 089010 NLP
CATEGORY: Classification
TARIFF NO.: 6404.20.40; 6404.20.60
District Director
United States Customs Service
Suite 765
One World Trade Center
Long Beach, CA 90831
RE: Protest No. 2704-90-002264; footwear; HRL 082614
Dear District Director:
The following is our response to the Protest and Request for
Further Review No. 2704-90-002264, dated May 25, 1990, concerning
the tariff classification of two styles of women's espadrilles
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
The footwear at issue is two styles of women's espadrilles.
The first pair, style #C904100, is a women's slip-on shoe with a
stripped canvas upper that is decorated with an embroidered
nautical flag. The shoe has a wedge heel and a leather sole.
The second pair, style #C904101, is a women's slip-on shoe
with a beige colored canvas upper that is decorated with an
embroidered crest. The shoe has a wedge heel and a leather sole.
Upon importation the shoes were classified in subheading
6404.20.60, HTSUSA, which provides for footwear with outer soles
of rubber, plastics, leather or composition leather and uppers of
textile materials, footwear with outer soles of leather, other.
Counsel states that both styles are less than 10 percent by
weight of rubber and plastics and not over 50 percent by weight
of textile materials, rubber and plastics. As a result, the
subject shoes should be classified in subheading 6404.20.40,
HTSUSA, which provides for footwear with outer soles of rubber,
plastics, leather or composition leather and uppers of textile
materials, footwear with outer soles of leather, 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, valued over
$2.50/pair.
ISSUE:
Are styles #C904100 and #904101 classified in subheading
6404.20.60, HTSUSA, or in subheading 6404.20.40, HTSUSA.
LAW AND ANALYSIS:
Footwear with outer soles of rubber, plastics, leather or
composition leather and uppers of textile material are classified
in Heading 6404, HTSUSA. Footwear with outer soles of leather or
composition leather are classified in subheading 6404.20, HTSUSA.
The subject footwear is clearly classified in this subheading.
The only question is whether the footwear is not over 50% by
weight of rubber or plastics and not over 50% by weight of
textile materials and rubber or plastics with at least 10% by
weight being rubber or plastics to be classified in subheading
6404.20.20/6404.20.40, HTSUSA, depending on the value per pair,
or in subheading 6404.20.60, HTSUSA, as other footwear.
Headquarters Ruling Letter (HRL) 082614, dated October 17,
1988 interpreted the language of subheading 6404.20.40, HTSUSA,
and provided that this subheading is limited to footwear with
fabric uppers and leather or composition leather soles which are
under 10 percent by weight of rubber or plastics or not over 50
percent by weight of textile materials, rubber and plastics.
Thus, footwear with fabric uppers and leather or composition
leather soles does not have to be both under 10 percent by weight
of rubber and plastics and under 50 percent by weight of textile
materials, rubber and plastics to be classified in subheading
6404.20.40, HTSUSA.
The sample shoes were examined by the Chicago Customs
Laboratory for a determination of the weights of the shoes'
constituent components. Customs laboratory report no. 3-91-
21053-002, dated September 4, 1991, provided the following
results:
STYLE #C904100
COMPONENTS % BY WEIGHT
Textile materials 44
Rubber/plastics material 12
Leather 16
Misc: wood, cardboard, etc... 28
STYLE #C904101
COMPONENTS % BY WEIGHT
Textile materials 38
Rubber/plastics material 10
Leather 20
Misc: wood, cardboard, etc.. 32
Style #C904100 is both over 10 percent by weight of rubber
and plastics and over 50 percent by weight textile materials,
rubber and plastics. Therefore, this style of shoe is not
classified in subheading 6404.20.40, HTSUSA. Although Style
#C904101 is not under 10 percent by weight rubber or plastics, it
is under 50 percent by weight of textile materials, rubber and
plastics. Therefore, it is classified in subheading 6404.20.40,
HTSUSA.
HOLDING:
Style #C904100 is classified in subheading 6404.20.60,
HTSUSA. Style #C904101 is classified in subheading 6404.20.40,
HTSUSA.
The protest should be denied in part and granted in part as
set forth in this ruling. A copy of this decision should be
attached to the Customs Form 19 and mailed to the protestant as
part of the notice on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 089010, retrieved 2026-10-12T05:21:27Z, republished verbatim. This digest is informational; only CBP issues binding rulings.