Athletic shoe uppers

HQ 086269 April 17, 1989 CLA-2 CO:R:C:G 086269 NLP CATEGORY: Classification TARIFF NO.: 6406.10.8040 Mr. Jack M. Smith Saint Crispin Shoe Corporation P.O. Box 231 Station 6 Ponce, Puerto Rico 00732 RE: Athletic shoe uppers Dear Mr. Smith: This is in response to your letter dated December 19, 1989, requesting a tariff classification of athletic shoe uppers under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample of the athletic shoe upper was submitted for our examination. FACTS: The instant athletic shoe uppers are a product of the Dominican Republic and are principally used for the manufacture of tennis shoes. The exterior fabric of the upper is comprised of 100 percent polyester. The tongue binding and heel seat are comprised of polyester terry cloth. The shoe is lined with nylon tricot. The eyelets are made of aluminum. ISSUE: What is the HTSUSA tariff classification of the athletic shoe upper? LAW AND ANALYSIS: The General Rules of Interpretation (GRI's) set forth the manner in which merchandise is to be classified under the HTSUSA. GRI 1 provides that classification is determined first according to the terms of the headings of the tariff and any relative section or chapter notes and, unless otherwise required, according to the remaining GRI's, taken in order. U.S. Note 4 to Chapter 64, HTSUSA, provides in pertinent part the following: ...[p]rovisions for "formed uppers" covers uppers, with closed bottoms, which have been shaped by lasting, molding, or otherwise but not by simple closing at the bottom. The athletic shoe upper is clearly not a formed upper since its bottom is completely open and it has not been shaped by lasting. Therefore, the athletic shoe upper is classifiable in subheading 6406.10.8040, which provides for parts of footwear; uppers and parts thereof, other than stiffeners, other, other, other, of textile materials other than cotton: of man-made fibers. Products of the Dominican Republic classifiable in this tariff provision are eligible for duty-free treatment under the Caribbean Basin Economic Recovery Act (CBERA) (19 U.S.C. 2701- 2706) except for the categories of articles set forth in General Note 3(c)(v)(D), HTSUSA. Included in these categories are: (3) textile and apparel articles-- (I) of cotton, wool, or fine animal hair, man- made fibers, or blends thereof in which those fibers, in the aggregate, exceed in weight each other single component fiber thereof; In the instant case, the man-made textile fiber comprises practically all of athletic shoe upper. Thus, the athletic shoe upper is not eligible for duty-free treatment under the CBERA. HOLDING: The athletic shoe upper is classifiable in subheading 6406.10.8040, which provides for parts of footwear; uppers and parts thereof, other than stiffeners, other, other, other: of textile materials other than cotton: of man-made fibers. The rate of duty is 9 percent ad valorem. The textile category is 669. The designated textile and apparel category may be subdivided into parts. If so, the visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is updated weekly and is available for inspection at your local Customs office. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division