Classification of glass beaded shoes

HQ 084706 August 24, 1989 CLA-2:CO:R:C:G 084706 SR CATEGORY: Classification TARIFF NO.: 6405.90.9000 Ann Marino Division of New York Transit 2707 Mc Cone Avenue Hayward, CA 94545 RE: Classification of glass beaded shoes Dear Sirs: This is in reference to your request for tariff classification of a glass beaded shoe under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in Hong Kong was submitted. FACTS: The merchandise at issue is a glass beaded shoe. The shoe is a women's wedge heeled pump that has a surface of satin that is 90 percent covered with glass beads. ISSUE: What is the external surface of the upper for classification purposes? LAW AND ANALYSIS: Note 4(a) to chapter 64, HTSUSA, states that the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments. -2- The glass beads are more than just accessories or reinforcements. The glass beads are not similar to ankle patches, edging, ornamentation, buckles . . .; they cover 90 percent of the external surface area and they are very securely attached. Although some of the satin beneath is exposed, the beads must be considered to compose the external surface of the shoe. HOLDING: The merchandise at issue is classifiable under subheading 6405.90.9000, HTSUSA, as other footwear, other, other. The rate of duty is 12.5 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division 6 cc A.D. New York Seaport 1 cc Durant 1 cc legal reference