Classification of shoes with textile bows

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 -2- 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