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NY G84459

December 12, 2000

CLA-2-64:RR:NC:TP:347 G84459


TARIFF NO.: 6406.10.9040

Mr. Peter T. Middleton
Middleton & Shrull
44 Mall Road, Suite 208
Burlington, MA 01803-4530

RE: The tariff classification of parts of uppers from Taiwan.

Dear Mr. Middleton:

In your letter dated November 6, 2000, written on behalf of your client, New Balance Athletic Shoe, Inc., you requested a tariff classification ruling.

You have submitted a sample of a New Balance “N” logo that you state will be used in the manufacture of footwear in the United States after importation, and will form part of the external surface of the upper on both sides of a shoe underneath the eyelets. The submitted article consists of two of the New Balance “N” logos attached to a saddle made of 100% nylon mesh.

You state that the imported article will be used in the production of both men’s and women’s footwear, differentiated by the M or W prefix. The finished article by weight is composed of 40% plastic “N” logos and 60% nylon mesh for the M1221 and 42% plastic “N” logos and 58% nylon mesh for the W1221. You also state that the total value of the product as imported will be $0.36 per piece, and that the value of the item just prior to the assembly of the “N” logos to the mesh backing are as follows: “N” logos (2) = $0.159 and nylon mesh = $0.054. In this regard, you state that the plastic “N” logos predominate by value and provide the primary reason for the existence of the article itself. Hence, you state that the “N” logos give the imported composite good its essential character.

It is the opinion of this office that we cannot ignore the presence of the textile portion of the article, which in itself is also a visible and tactile portion of the material that will make up the exterior portion of the upper of the finished shoe. GRI 3(b), Harmonized Tariff Schedule of the United States (HTSUSA), is relevant here and states that “mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.” In this regard, the nylon mesh is more than just a “carrier” for the two “N” logos and will cover a significant portion of the upper of the finished shoe, therefore, the nylon mesh imparts the essential character of the imported article.

The applicable subheading for items M1221 and W1221 will be 6406.10.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for uppers and parts thereof, other than stiffeners, other. The rate of duty will be 6.3% ad valorem. The applicable textile category is 669.

The designated textile and apparel category may be subdivided into parts. If so, the visa and quota category 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 you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to the importation of this merchandise to determine the current status of any import restraints or requirements.

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 212-637-7089.


Robert B. Swierupski

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