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NY B87727

August 18, 1997

CLA-2-64:RR:NC:TA:346 B87727


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 July 11, 1997, you requested a tariff classification ruling.

You submitted two samples, 43303 and 44303, Women`s and Men`s, 3D Grid Hurricane, together with related pages from your footwear catalog. You also refer to Styles 43300 and 44300, which you state differ from the Grid Hurricane samples only in color scheme. If that is the case, the same classification will apply to them as to the Grid Hurricane. 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) that is plastic, varies between 58.1 and 59.1 percent, with a 3 percent margin of error. You further state, "It is our understanding that only the white saddle pieces (with three holes each) and the silver reflective piece are accessories and reinforcements in light of ruling NY B86166." We agree that they are A-Rs. It is possible that, in addition, the triangular, textile back piece with the "Saucony" embroidery is also A-R, but since its removal would only expose additional textile, its status is moot. We assume that you, correctly, did not treat the area of the filled-in textile embroidery, e.g., the "3D", as textile surface, but disregarded it as being like an A-R.

You state, "The black and white "YCB07" material on the bottom rear quarters of each shoe has been taken to be textile, however, it is requested that your ruling address whether this material meets the provisions of Note 3(a) to Chapter 64 of the HTS."

You were quite right to raise this issue. The checkerboard woven fabric in question has been covered with a layer of transparent plastic. The fibers of the fabric can be seen easily through the plastic. However, if it were imported in rolls, this material would not be excluded, per NIS G. Barth, from HTS Heading 5903 by Note 2-a-1 to Chapter 59. Per HRLs 958424 and 959177, this directly implies that the material is "visibly coated" for the purposes of Note 3(a). Therefore, this material should have been counted as plastic, not textile. In this case, this simply increases the margin by which the plastic surface predominates.

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.


Paul K. Schwartz
Chief, Textiles & Apparel Branch

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