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NY 811605

July 25, 1995

CLA-2-64:S:N:N6:346 811605


TARIFF NO.: 6406.10.9040

Mr. William J. Maloney
Rode & Qualey
295 Madison Ave.
New York, NY 10017

RE: The tariff classification of footwear upper parts from China.

Dear Mr. Maloney:

In your letter dated June 26, 1995, on behalf of your client, Deckers Outdoor Corp., you requested a classification ruling.

The submitted samples are two nylon/EVA "pads" which will be used in the manufacture of footwear uppers. You state that these "pads" will be sewn on the inner side of sandal strap uppers to provide cushioning for the wearer's foot and to protect it from abrasion by the "hard plastic upper components". The two samples labeled "A" and "B" are approximately 6 inches long by 1 inch or so wide, and are shaped like flattened out (1/8 inch thick) fish hooks. Sample "A" has an EVA plastic middle with a woven nylon textile external face on one side and a non-woven nylon textile material glued to the other side. Sample "B" also has woven nylon textile facing on one side but no textile material covering the EVA plastic on its other side.

We note that, in a telephone conversation with NIS J. Sheridan, you stated that a breakdown by weight and cost between the textile and EVA would be sent to him by July 10. However, that information has not been received.

We also note that your reliance on the several Headquarters Ruling Letters (HRLs) applying 6406.99.30 that you cite as grounds for classification of these items in 6406.10.60 are quite off the point since the textile breakouts are after the rubber-plastic one in 6406.10, which is the reverse of the situation in 6406.99.

The applicable subheading for the two sample "pads" marked "A" and "B" will be 6406.10.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for shoe uppers or the parts thereof; which are other than stiffeners, ornaments, braid, laces (incl. shoe laces), buttons, pompons, or other trimmings, or in general, most parts which could be used in articles besides footwear; which, as un-external parts of uppers are not essentially only of leather or of rubber and/or plastics and contain textile materials that are substantially more essential than any other type of material, excluding the two just named; and in which, of the textile materials present, the man-made fibers weigh more than the cotton fibers, the wool and/or fine animal hair fibers or any other single type of fiber. The duty rate will be 8.6 percent ad valorem.

Both these footwear upper parts fall within textile category designation 669. Based upon international textile trade agreements, products of China are presently subject to visa requirements and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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.


Jean F. Maguire
Area Director

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