The tariff classification of parts of footwear uppers from China

N022573 February 1, 2008 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6406.10.9040 Mr. Peter T. Middleton Middleton & Shrull 44 Mall Road, Suite 205 Burlington, MA 01803-4508 RE: The tariff classification of parts of footwear uppers from China Dear Mr. Middleton: In your letter dated January 23, 2008, you requested a tariff classification ruling on behalf of New Balance for an item identified as a “saddle” for a walking shoe, style 845. The “saddle” will be manufactured into the finished product in the United States. The “saddle” consists of two rear quarters of an upper sewn together at the heel. The quarters are woven textile material. For the purpose of this ruling, we believe that the textile material is man-made. Atop each quarter of the “saddle” are sewn two rectangular plastic pieces, one with the New Balance “N” logo containing three textile lace loops, and the other which will be attached to other plastic components of the finished shoe. You refer to a previous ruling issued to you by this office. In NY G84459 dated December 12, 2000, a similar footwear part, described as two New Balance “N” logos attached to a saddle made of 100% nylon mesh, was determined to have an essential character of textile material. Generally, merchandise is classified in its condition as imported. While the completed footwear, style 845, has an upper that is predominantly rubber/plastics due to the addition of substantial rubber/plastics components, the essential character of the imported footwear upper part identified as a “saddle” is imparted by the textile material. The applicable subheading for the imported footwear upper part identified as a “saddle” will be 6406.10.9040, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for parts of footwear: uppers and parts thereof, other than stiffeners: other: other: other: of textile materials other than cotton: of man-made fibers. The rate of duty will be 4.5 percent ad valorem. Subheading, 6406.10.9040 HTSUS falls within textile category 669. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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, Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division