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

NY C83760 February 10, 1998 CLA-2-64:RR:NC:TA:347 C83760 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. Dear Mr. Danforth: In your letter, dated January 22, 1998 you requested a tariff classification ruling. You submitted two samples, 1026-1 and 2026-1, Women`s and Men`s, "GRID Sphere", 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 64.2 and 68.1 percent, with a 3 percent margin of error. We agree with your listing of the accessories and reinforcements which you excluded from the ESAU. Additionally, we agree with you that the white, V-shaped plastic wing-like pieces with 3 eyelet holes should also be considered part of the ESAU. This will increase even more, the plastic percentage measurements found for the external surface areas of these two uppers which, as you indicated, will then vary between 69.6 and 72.2 percent. Regarding the checkerboard woven fabric with a visible external surface layer of laminated-on polyurethane plastic, which you at first identified in your ruling request of 12/05/97 as YCB 07, but which you now state is from a different manufacturer and is identified as SL 222, we now agree with you that it is being correctly counted as a plastic material, not textile, for your plastic ESAU percentage totals. 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 Richard Foley at 212-466-5890. Sincerely, Robert Swierupski Director, National Commodity Specialist Division