H307548

HQ H307548 April 30, 2020 OT:RR:CTF:FTM H307548 MJD CATEGORY: Classification TARIFF NO.: 6402.99.31 Ms. Haley Pavone Pashion Footwear 872 Higuera Street San Luis Obispo, California 93405 RE: Tariff classification of women’s convertible high heel footwear Dear Ms. Pavone: This is in response to your request, dated October 25, 2019, for a binding ruling concerning the tariff classification of three different styles of women’s shoes sold by your company, Pashion Footwear, under the Harmonized Tariff Schedule of the United States (“HTSUS”). The names of the three styles of footwear are the following: “Girl Boss,” “Goddess,” and “Pashionista.” All three styles of footwear have removable high heels that allow the shoes to be converted into a flat heel footwear. Your request was forwarded by the National Commodity Specialist Division in New York to this office for a response. We received a sample of the style “Pashionista” with the request. Along with your ruling request and the sample, you provided copies of photos of each style of footwear in their high heel form and their flat heel form. FACTS: The merchandise at issue are women’s high heel footwear that can be converted into flat heel footwear. There are three styles of the footwear - “Girl Boss,” “Goddess,” and “Pashionista.” You describe each style of shoe as follows: Pashionista An open toed shoe with a removable heel with an ankle strap. The upper and outsole are both made of PU [polyurethane] leather and the footbed is also made of PU [polyurethane] (PU pigskin). Girl Boss A closed toed shoe with [a] removable heel and ankle strap. The upper and outsole are both made of PU [polyurethane] leather and the footbed is also made of PU [polyurethane] (PU pigskin). Goddess An open toed shoe with [a] removable heel and an ankle tie (unlike the other shoes which have a buckle at the ankle). The upper and outsole are both made of PU [polyurethane] leather and the footbed is also made of PU [polyurethane] (PU pigskin). Each style of footwear will be imported and sold in individual boxes with the following items: (1) the footwear made of polyurethane leather containing over 90% rubber/plastic with a footbed made of polyurethane pigskin; (2) a pair of high heels; (3) a pair of rubber/plastic “Stelos,” which is the technology that lays on the bottom of the shoe and attaches on one end to the high heel and on the other end to a small metal bar located underneath the shoe. The “Stelos” are what allows the shoe to be converted into a high heel footwear; (4) a pair of rubber/plastic “flat caps” designed to cover and protect the area under the heels while wearing the footwear as flats; and, (5) a small textile drawstring pouch to keep the components of the shoe when they are not in use. ISSUE: What is the proper tariff classification of the three styles of Pashion Footwear? LAW AND ANALYSIS: Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. When goods cannot be classified by applying GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs are applied. GRI 2(a) applies to incomplete or unfinished and unassembled or disassembled goods. The classification of goods consisting of more than one material or substance shall be according to the principles of GRI 3. GRI 3 states that when, by application of GRI 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows: The heading which provides the most specific description shall be preferred to headings which provide a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, these headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. When goods cannot be classified according to GRI 3(a), CBP continues its analysis by examining GRI 3(b), which states that: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the Harmonized System and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The ENs to GRI 3(b) state, in pertinent part, that: (VI) This second method [of classifying goods which, prima facie, fall under two or more headings] relates only to: Mixtures. Composite goods consisting of different materials. Composite goods consisting of different components. Goods put up in sets for retail sales. It applies only if Rule 3 (a) fails. (VII) In all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (VIII) The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. (IX) For the purposes of this Rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts. (X) For the purposes of this Rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which: consist of at least two different articles which are, prima facie, classifiable in different headings … consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to end users without repacking (e.g., in boxes or cases or on boards). The 2020 HTSUS provisions under consideration are the following: 6402 Other footwear with outer soles and uppers of rubber or plastics: * * * Other footwear: 6402.99 Other: Other: Having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): Other: * * * 6402.99.31 Other… * * * Other: * * * For women: * * * 6402.99.3165 Other.... * * * 6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: * * * 6406.20.0000 Outer soles and heels, of rubber or plastics… * * *

Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.When goods cannot be classified by applying GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs are applied. GRI 2(a) applies to incomplete or unfinished and unassembled or disassembled goods. The classification of goods consisting of more than one material or substance shall be according to the principles of GRI 3. GRI 3 states that when, by application of GRI 2(b) or for any other reason, goods are prima facie classifiable under two or more headings, classification shall be effected as follows:The heading which provides the most specific description shall be preferred to headings which provide a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, these headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.When goods cannot be classified according to GRI 3(a), CBP continues its analysis by examining GRI 3(b), which states that:(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.The Harmonized Commodity Description and Coding Syste