The tariff classification of shoe uppers from China

NY B84783 May 21, 1997 CLA-2-64:RR:NC:TA:346 B84783 CATEGORY: Classification TARIFF NO.: 6406.10.6000 Mr. Arthur Danforth Hyde Athletic Industries, Inc. POB 6046 Peabody, MA 01961 RE: The tariff classification of shoe uppers from China Dear Mr. Danforth: In your letter, dated April 23, 1997, you requested a tariff classification ruling. You submitted four samples, Style names Grid Dual and Twister, Style numbers 43150, 44250, 43430, 44430. You also refer to Styles 43431 and 44431, which you state differ from the Grid Twister Styles only in color scheme. If that is the case, the same classification will apply to them as to the Grid Twister. All four 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. You state that the percent of external surface area of the uppers (ESAU), "above the lasting line" varies between 64.2 and 69.9 percent, with a 3 percent margin of error. You further state, "In each measurement the eyestay and pieces that are lasted under only have been included in the measurements." We are not sure what you mean by "above the lasting line", but we note that the lowest areas of the samples, not including the fabric flap of the underfoot, are all plastic. Thus, a measurement, which included all of the area of the plastic pieces that will cover the sides of the foot and, to a lesser extent, will serve as a lasting allowance, could only increase the percent of plastic in the ESAU. Likewise, although HRL 960019, dated 4-10-97, classifying nylon-leather cycling shoes in HTS heading 6403.19, does make it clear that the plastic pieces here that will be lasted under here are part of the ESAU, it did not take any position on the other parts in those shoes. However, if pieces, such as the three eyeletstay pieces on the Grid Twisters (which will not themselves be attached to the sole, but are sewn to pieces that will be) are included in the ESAU, it, again, could only increase the percent of plastic in the ESAU. The applicable subheading for all four 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