The tariff classification of shoe uppers from China; External Surface Area

NY C81607 December 10, 1997 CLA-2-64:RR:NC:TA:346 C81607 CATEGORY: Classification TARIFF NO.: 6406.10.6000 Mr. Arthur Danforth Hyde Athletic Industries, Inc. P.O. Box 6046 Peabody, MA 01961 RE: The tariff classification of shoe uppers from China; External Surface Area Dear Mr. Danforth: In your letter, dated November 7, 1997, you requested a tariff classification ruling. You have now provided the information needed per our reject letter to you, dated October 31, 1997, regarding Request C80496. You submitted one sample, labelled Grid Twister 1032-2. You also referred in your previous letter to 1032-1, which you state differs from it only in color scheme. If that is the case, the same classification will apply to both. The sample would clearly not cover all of the bottom of the foot of the wearer. We assume that there will be no other parts of the shoe in the shipments of these uppers. You now state that the external surface area of the upper, ESAU, is 57.1 percent rubber and-or plastics, with a 3 percent margin of error. You now, correctly, did not treat the area of the filled-in textile embroidery as textile surface, but disregarded it as an accessory or reinforcement, and you have specified where you began your measurement of the ESAU. The applicable subheading for your sample 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, Robert B. Swierupski Director, National Commodity Specialist Division