Protest number 2304-97-100208; Classification of an infants’ sandals; footwear produced inone piece by molding; subheading 6402.99.14, HTSUSA; subheading 6402.99.18,HTSUSA; incomplete or unfinished shoe

HQ 962247 March 17, 1999 CLA-2 RR:CR:TE 962245 RH CATEGORY: Classification TARIFF NOS.: 6402.99.14; 6402.99.18 Mr. Eugenio Garza Port Director U.S. Customs Service P.O. Box 3130 Laredo, TX 78044-3130 RE: Protest number 2304-97-100208; Classification of an infants’ sandals; footwear produced in one piece by molding; subheading 6402.99.14, HTSUSA; subheading 6402.99.18, HTSUSA; incomplete or unfinished shoe Dear Mr. Garza: This is in reply to your memorandum dated September 28, 1998, forwarding the Application for Further Review of Protest (AFR) 2304-97-100208 to our office for review. It concerns the classification of infants’ plastic sandals. The law firm of Sandler, Travis & Rosenberg, P.A., timely filed the AFR on July 15, 1997, on behalf of the protestant, Meldisco, Div. of Footstar Corp., against 44 entries. Review is warranted pursuant to 19 CFR §174.24(b). FACTS: The record establishes that on December 12, 1996, the protestant entered ten styles of plastic footwear into the United States under subheading 6402.99.1490 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides, in part, for sandals and similar footwear of plastics, produced in one piece by molding. - 2 - Each style is a plastic child’s sandal, most of which have a metal buckle closure at the ankle. Several styles also have a textile sock lining glued onto the top of the sole. The sandals are commonly known as “jellies.” We identify the sandals by the following markings: Style Inner sole Outer sole 48267 Islander Bambino 75317 Pacific Reef Bambino 71357 Pacific Reef Bakia 48577 Islander 86920 Islander Pescador 75217 Pacific Reef Bambino 50135 Islander 71747 Pacific Reef Pescador 48567 Islander 48557 Islander Bambino Additionally, style 48567 has a sole/heel plug which is inserted into the shoe prior to importation. Style number 48577 also has a separate piece which has been glued onto and covers the bottom of the heel. Customs determined that all ten styles of footwear were not produced in one piece by molding and issued a Notice of Action advising the protestant that the footwear was reclassified under subheading 6402.99.1870, HTSUSA, a residual provision for other misses footwear. Customs liquidated the entries on April 18, 1997 and June 6, 1997. ISSUE: Is the footwear classifiable under subheading 6402.99.1490, HTSUSA, as sandals and similar footwear of plastics, produced in one piece by molding, or under subheading 6402.99.1870, HTSUSA, as other footwear? LAW AND ANALYSIS: Classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Counsel argues that all ten styles of footwear are produced in one piece by molding. Neither the legal notes to the HTSUSA nor the Explanatory Notes provide guidance on this issue. - 3 - However, it is well settled in Customs law that, in the absence of evidence to the contrary, a tariff term is to be construed according to its common and commercial meaning, which are presumed to be the same. A & A Int'l, Inc. v. United States, 11 CIT 775, 778, 676 F. Supp. 263, 265 (1987). In determining common meaning, the court may rely upon its own understanding of the term, as well as dictionaries, lexicons, scientific authorities, and other reliable sources. TransAtlantic Co. v. United States, 60 CCPA 100, 102, 471 F.2d 1397, 1398 (1973); Simmon Omega, Inc. v. United States, 83 Cust. Ct. 14, 20, C.D. 4815 (1979). Upon examination of all of the styles of footwear at issue, we find that two styles are not produced on one piece by molding. Style 48567 has a sole/heel plug which is molded separately and inserted into the shoe prior to importation. New York Ruling Letter (NY) B87607, dated October 29, 1997. Style number 48577 has a separate piece which has been glued onto and covers the bottom of the heel. Accordingly, since styles 48567 and 48577 each have two pieces which are molded separately and then joined together, and which we find are integral parts of the sandal, they cannot meet the common meaning of “molded in one piece.” Examination of the remaining styles at issue (86920, 48267, 75317, 75217, 71747, 71357, 50135, and 48557) establishes that they are produced in one piece by molding. Additionally, we find that the additional of strap buckles and sock liners do not disqualify those styles from classification within the “produced in one piece by molding” provision. NY C80875, dated October 29, 1997; NY C80752, dated November 7, 1997. Finally, in support of his claim that the sandals at issue are “produced in one piece by molding,” counsel cites three ruling letters which address whether footwear imported without linings or closures were classifiable as unfinished footwear, under the principles of GRI 2(a). See, Headquarters Ruling Letter (HQ) 952003, dated July 13, 1992; HQ 953716, dated June 14, 1993; HQ 956197, dated July 18, 1994. These rulings, however, are not relevant to the issue at hand. The sandals under consideration are imported in their finished condition, i.e., with all of their components attached. HOLDING: Style 48567 and style 48577 are classifiable under subheading 6402.99.1870 of the 1997 HTSUSA, as other misses footwear. They are dutiable at the general column one rate of 6 percent ad valorem. Styles 86920, 48267, 75317, 75217, 71747, 71357, 50135, and 48557 are classifiable under subheading 6402.99.1490, of the 1997 HTSUSA, as sandals and similar footwear of plastics, produced in one piece by molding. They are dutiable at the 1997 general one column rate of 4.2 percent ad valorem. - 4 - Accordingly, the protest should be ALLOWED for styles 86920, 48267, 75317, 75217, 71747, 71357, 50135, 48557 and DENIED for styles 48567 and 48577. In accordance with Section 3A(11)(b) of Customs Directive 099 3550065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry or entries in accordance with the decision must be accomplished prior to the mailing of this decision. Sixty days from the date of the decision, the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.ustreas.gov, by means of the Freedom of Information Act, and other methods of public distribution. Sincerely, John Durant, Director Commercial Rulings Division