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

NY C82860 January 20, 1998 CLA-2-64:RR:NC:TA:346 C82860 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; External Surface Area; Visibly coated. Dear Mr. Danforth: In your letter, dated December 19, 1997, received here on December 29, 1997, you requested a tariff classification ruling. You submitted two samples, 1050-1 and 2050-1, Women`s and Men`s, Grid Jazz i 2, together with a spec sheet. You state that the last digit indicates color only. If that is the case, the same classification will apply to others with different last digits. Both 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), which is plastic, varies between 59.7 and 60.1 percent, with a 3 percent margin of error. We agree with your listing of the accessories and reinforcements which you excluded from the ESAU. You asked specifically for clarification regarding the "Luck Skin" mudguards on both shoes. As we understand it, you consider the mudguards to be entirely a textile surface. We agree. Regarding your specific question regarding the areas covered with a layer of plastic to form the three-hole River logo, the areas they cover will be part of the textile surface. Although either or both coatings are sufficient to be a visible coating of the textile underneath if the coating covered the whole piece, the coating is, in fact, limited to the 20 percent or so of the piece which forms the logo. As such, we do not consider the mudguards to be "textile products with an external layer of rubber or plastics being visible to the naked eye", noting note 3-a to Chapter 64, but rather pieces with ornamentations, noting note 4-a to Chapter 64. We note that if the logo were a piece of plastic stitched or otherwise attached atop the mudguards, we would similarly consider it to be an ornamentation. The applicable subheading for both 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, Robert Swierupski Director, National Commodity Specialist Division