Base
8547391990-08-22New YorkClassification

The tariff classification of two footwear uppers fromTaiwan.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-05 · Updates monthly

Summary

The tariff classification of two footwear uppers fromTaiwan.

Ruling Text

NY 854739 August 22, 1990 CLA-2-64:S:N:N3D:346 M 854739 CATEGORY: Classification TARIFF NO.: 6406.10.9040 Ms. Gayle A. Hills Hyde Athletic Industries, Inc. Centennial Industrial Park Centennial Drive P.O. Box 6046 Peabody, MA 01961 RE: The tariff classification of two footwear uppers from Taiwan. Dear Ms. Hills: In your letter dated July 23, 1990, you requested a tariff classification ruling. The submitted samples are described as follows: Style 3677 is a man's item and style 3577 is a woman's. Both are unlasted (unshaped) stitched-together textile shoe uppers. These "slip-lasted uppers" which have stitched-on bottoms, have external surfaces of, you state, predominately synthetic suede (which we take to be primarily a brushed non- woven fabric composed of man-made fibers) and nylon/lycra mesh except for the open ribbed mesh elastic gore going across the instep, under the tongue, four plastic (PVC) eyelet stays, and two plastic (PVC) insets, located on each side of the upper. They also have embroidered textile "Saucony" registered logos, which our records show, you are authorized to use, located at the rear and tongue of the upper. The applicable subheading for styles 3677 and 3577 will be 6406.10.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear, which are shoe uppers that are less than formed uppers; in which the upper's external surface is predominately textile materials (note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface, but the material hidden underneath is); in which the upper's external surface is 50% or more textile materials after every leather, rubber and plastics accessory and reinforcement present is included as part of the upper's external surface; and in which the man-made fibers weigh more than the cotton fibers or the wool and/or fine animal hair fibers, or any other single type of fibers. The duty rate will be 9 percent ad valorem. Styles 3577 and 3677 fall within category designation 669. Based upon international textile trade agreements, products of Taiwan are presently subject to visa requirements and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, 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 available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

Related Rulings for HTS 6406.10.90.40

Other CBP classification decisions referencing the same tariff code.