CLA-2-64:RR:NC:TA:346 B86523
Mr. Arthur Danforth
Hyde Athletic Industries, Inc.
POB 6046
Peabody, MA 01961
RE: The tariff classification of shoe uppers from China; External Surface Area
Dear Mr. Danforth:
In your letter, dated July 25, 1997, you requested a tariff classification ruling.
You submitted two sample uppers, style #'s 41530 and 42530, "Women`s and Men`s, Grid Procyon", together with related pages from your footwear catalog. Both samples will be used, we presume, in a slip-lasted construction in which the front fabric flap will be joined, after importation, to the lower edge of the quarters. Even after this joining, the samples would not cover all of the bottom of the heel of the wearer. We assume that there will be no other parts of the shoe in the shipments of these uppers.
You state that the percent of external surface area of the uppers (ESAU) that is plastic, varies between 67.6 and 70.9 percent, with a 3 percent margin of error. You further state, "The eyestay underlay pieces (dark blue on the style 41530, black on the style 42530), the tip underlay pieces (dark blue on both styles), and the silver reflective piece on the heel are accessories and reinforcements. This determination has been made in light of ruling NY B86166 and subsequent rulings." We agree with your determination.
The applicable subheading for both samples will be 6406.10.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for, inter alia, shoe uppers, which are less than "formed uppers" and in which the upper's external surface is predominately rubber and/or plastics. The rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Sheridan at 212-466-5889.
Sincerely,
Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division