The tariff classification of skate boot uppers from Taiwan or China

NY 813615 September 12, 1995 CLA-2-64:S:N:N6:346 813615 CATEGORY: Classification TARIFF NO.: 6406.10.6000, 6406.10.6500 Paul Leitner Continental Agency 135 Brea Canyon Road City of Industry, CA 91739 RE: The tariff classification of skate boot uppers from Taiwan or China Dear Mr. Leitner: In your letter dated August 7, 1995, for Hi-Fit Inc., you requested a tariff classification ruling. You sent 4 uppers with no piece that would cover the bottom of the wearer`s foot and an In-line skate boot as a indication of how they would be used. All 4 have large "tongues", which will be disregarded in determining the material of the upper. Item A has basically a split leather upper with coated leather and plastic overlays. Item B has basically a plastic upper with plastic overlays. Item C and D appear to have identical textile uppers, but the identically sized overlays are leather in C, but plastic in D. The applicable subheading for the A will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for shoe uppers or the parts thereof, which are less than formed uppers with insoles which would cover all or most of the bottom of the wearer's foot; which are not stiffeners, boot protectors, ornaments, laces (including shoe laces), buttons, pompoms, or other trimmings, or, in general, most parts which could be used in articles besides footwear; in which the upper's external surface is predominately leather (note that an accessory or reinforcement on top of another material is not part of the upper's external surface, but the material hidden underneath is). The duty rate will be 3 percent. The applicable subheading for B will be 6406.10.6000, HTS, which provides for shoe uppers or the parts thereof, which are less than formed uppers with insoles which would cover all or most of the bottom of the wearer's foot; which are not stiffeners, boot protectors, eyelets, boot hooks, buckles, ornaments, braid, laces (including shoe laces), buttons, snap fasteners, zippers, pom poms, or other trimmings, or, in general, most parts which could be used in articles besides footwear; in which the upper's external surface is predominately rubber and/or plastics (note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface, but the material hidden underneath is). The duty rate will be free. Regarding C and D, the material of the upper is clearly textile since the accessories and reinforcements will be disregarded in that determination. However, it is not clear where it is classifiable from 6406.10.70 through 6406.10.90. If you wish to pursue the classification of C and D, you will have to provide information concerning the surface area measurements including accessories and reinforcements and the constituent fibers of the textile material. We are returning all your samples, although you did not so request, since you will need to resubmit samples C and D if you decide to seek a ruling on them. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport