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NY C86126

April 15, 1998

CLA-2-64:RR:NC:TA:347 C86126


TARIFF NO.: 6406.10.6000 ; 5609.00.3000

Mr. Joel Tan
Santa Fe Footwear Corp.
14850 Sprinng Avenue
Santa Fe Springs, CA 90670

RE: The tariff classification of a footwear upper part with laced-in shoe laces, from, we presume, China.

Dear Mr. Tan:

In your letter dated March 27, 1998 you requested a tariff classification ruling.

The submitted sample, your style #788, is the shaft portion of a cold weather boot upper, approximately 5 inches in height. It has an external surface consisting predominately of PVC plastic materials assembled by stitching, a sewn-in bellows type textile tongue, a textile faced plastic foam lining, 2 pairs of metal eyelets and 3 pairs of metal D-rings. Additionally, it has a tubular lace inserted around and through a cinchable textile topline and another polyester shoelace of the tubular braided cord type laced into all the eyelets and D-rings.

The single polyester cinch lace inserted into the topline constitutes a "composite good" and will be classified together with the boot shaft upper part. This cinch lace, while removable, is not intended to be removed, since reinsertion into the topline is difficult. On the other hand, the braided cord type shoelace that has been merely laced into the metal eyelets can be easily removed and replaced. Partial uppers such as this one are often imported without laces inserted and standard shoelaces of this type are normally imported separately in large quantities for use in all types of footwear. We do not consider the simply laced in shoelace and this boot upper part to be "composite goods" because they are not specially adapted to each other. They also cannot be considered a "set" because they are not packaged for retail sale. The laced in shoelace will therefore be classified separately.

The applicable subheading for this shaft part of a boot upper will be 6406.10.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear uppers, other than stiffeners, in which the external surface is predominately rubber and/or plastics. The rate of duty will be free.

The applicable subheading for the shoelace laced into the eyelets and D-rings will be 5609.00.3000, HTS, which provides for articles of yarn, strip or the like of heading 5604 or 5605, twine, cordage, rope or cables, not elsewhere specified or included, of man-made fibers. The rate of duty will be 7.2 percent ad valorem.

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.


Robert B. Swierupski

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