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

NY C81795 December 10, 1997 CLA-2-64:RR:NC:TA:346 C81795 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 12, 1997, you requested a tariff classification ruling. You submitted one sample, labelled Grid Procyon, 2029-1. The 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) is 72.6 percent rubber and-or plastics, with a 3 percent margin of error. We agree with your detailed statements of what you did and did not consider to be accessories and reinforcements and where you began the measurement of the upper. 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