Protest number 2304-97-100209; Classification of an infants’ sandals; footwear producedin one piece by molding; subheading 6402.99.14, HTSUS; subheading 6402.99.18,HTSUS; incomplete or unfinished shoe

HQ 962248 March 17, 1999 CLA-2 RR:CR:TE 962248 RH CATEGORY: Classification TARIFF NO.: 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 2304-97-100209; Classification of an infants’ sandals; footwear produced in one piece by molding; subheading 6402.99.14, HTSUS; subheading 6402.99.18, HTSUS; incomplete or unfinished shoe Dear Sir: This is in reply to your memorandum dated September 28, 1998, forwarding the Application for Further Review of Protest (AFR) number 2304-97-100209 to our office for review. It concerns the classification of infants’ plastic sandals. Ortiz International, Inc., filed the AFR on behalf of the protestant, Ross Import Company, on July 15, 1997. The protest is against the classification of nine entries of children’s “Jelly” sandals under subheading 6402.99.18 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), a residual provision for “other” footwear. Customs liquidated all nine entries on July 11, 1997. The AFR was timely filed and review is warranted pursuant to 19 CFR §174.24(b). FACTS: The record establishes that the protestant entered two styles of plastic footwear into the United States under subheading 6402.99.14 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. A Mexican company, Calzado Puma , S.A. de C.V., manufactures the sandals identified as “Fisherman” and “Carly Heel.”  - 2 - The protestant states that the sandals are made by a one piece injection mold process evidenced by a dimple on the bottom of each shoe, which is the entry point of the plastic injection. The protestant further argues that the “Carly Heel” and “Fisherman” styles are made by the same process at Calzado Puma, and as such, it does not seem feasible that these two styles would be classified under different tariff provisions. Customs determined that the footwear was not produced in one piece by molding and issued a Notice of Action advising the protestant that the footwear was reclassified under subheading 6402.99.18, HTSUSA, a residual provision for “other” footwear. 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 the two 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. 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 the footwear, we find that the Carly style sandal is not produced in one piece by molding. It has a separate piece which has been glued onto and covers the bottom of the heel. New York Ruling Letter (NY) B87607, dated October 29, 1997. Accordingly, since the Carly sandal has two pieces which are molded separately and then joined together, and which we - 3 - find are integral parts of the sandal, it cannot meet the common meaning of “molded in one piece.” Examination of the Fisherman sandal establishes that it is produced in one piece bymolding. 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. HOLDING: The Carly sandal is classifiable under subheading 6402.99.1870 of the 1997 HTSUSA, as other misses footwear. It is dutiable at the general column one rate of 6 percent ad valorem. The Fisherman sandal is classifiable under subheading 6402.99.1490, of the 1997 HTSUSA, as sandals and similar footwear of plastics, produced in one piece by molding. It is dutiable at the 1997 general one column rate of 4.2 percent ad valorem. Accordingly, as to the Fisherman sandal, the protest should be ALLOWED and as to the Carly sandal, the protest should be DENIED. 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