CLA-2 CO:R:C:G 083727 JLJ
Ms. Yvonne Williams
B B C International Inc., Suite 6712
350 Fifth Avenue Ltd.
New York, New York 10118
RE: Men's high top sneaker
Dear Ms. Williams:
You requested a tariff classification ruling under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) for a men's high top sneaker, style Prowings/H.S. You
submitted component parts of the shoe along with a written
breakdown of the surface area measurements of the upper.
FACTS:
The sample submitted, style Prowings/H.S., is a men's high
top sneaker. It has a multilayered upper with a unit molded
bottom, the sidewalls of which overlap the upper by as much as
1/2 inch. External appearances indicate that the upper
consists of leather vamp sections, a large padded PVC collar, a
mudguard, a back counter and eyelet stays.
ISSUE:
If an outer layer of material completely covers and hides
another surface, should the outer layer be considered to be
part of the external surface of the upper, or should the
totally hidden material be considered to be part of the
external surface of the upper?
-2-
LAW AND ANALYSIS:
You submitted a sample shoe and component parts of the
instant shoe along with your letter. You state that component
"Exhibit A" is the actual upper consisting of the leather vamp
and quarters, PVC collar and canvas back center, lower vamps
and lower quarters. You argue that all other PVC components
are "reinforcements" which are not to be considered to be part
of the external surface of the shoe. When the PVC overlays are
placed on "Exhibit A," however, all the canvas components are
completely covered by these overlays.
Note 4(a) of Chapter 64, HTSUSA, which covers footwear,
states "The material of the upper shall be taken to be the
constituent material having the greatest external surface area,
no account being taken of accessories or reinforcements such as
ankle patches, edging, ornamentation, buckles, tabs, eyelet
stays or similar attachments...." While Note 4(a) does not
specifically define the term "external surface area," it does
state specifically what is not part of the external surface,
and the excluded items imply a definition of external surface
area.
Items like ankle patches, edging, ornamentation, buckles,
tabs and eyelet stays embellish or strengthen the surface to
which they are being added. They do not hide the underlying
surface to the extent that the consumer is unaware that the
original surface exists. A piece of material which does not
constitute a visible part of the external surface of the upper
of the finished shoe at any point, however, should not be
considered to be part of the external surface of the upper.
In the instant shoe, all of the canvas components of
"Exhibit A" are completely hidden in the finished shoe. It is
our opinion that the PVC back counter and mud guards which
cover the canvas "back counter" and side edges should be
counted as part of the external surface area of the upper.
When the surface area of the PVC back counter and mud guards is
added to the other components of the upper, the predominant
component of the external surface of the upper is plastic
and/or rubber; therefore, the instant shoe is classifiable in
Heading 6402, HTSUSA, which covers other footwear with outer
soles and uppers of rubber or plastics.
-3-
HOLDING:
The instant shoe has an upper with an external surface
which is predominantly rubber and/or plastics. It is
classified under the provision for other footwear with outer
soles and uppers of rubber or plastics: other footwear:
covering the ankle: other: other: valued over $3 but not over
$6.50 per pair, in subheading 6402.91.70, HTSUSA, dutiable at
the rate of 37 1/2 percent ad valorem plus 90 cents per pair.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc: Area Dir., N.Y. Seaport (NIS-346)
hensley library
083727JLJ