CLA-2-64:S:N:N8:346 808652
Mr. David C. Lee
Armen Cargo Services
9111 South La Cienega Blvd., Suite 160
Inglewood, CA 90301
RE: The tariff classification of two boot shafts from China or
Taiwan.
Dear Mr. Lee:
In your letter dated March 24, 1995, for Cali Plastic Shoes
and Santa Fe Footwear Company dba Allied Polymer, you requested a
tariff classification ruling.
Your letter states "four shoe parts" are being submitted and
"Samples along with descriptive drawings of completed items are
enclosed..." We received two samples, but no drawings.
The first sample, identified as 780C, is a 5 inch high boot
shaft, with an all plastic external surface that has sewn-on
plastic accessory trim pieces, 4 metal D-rings and a partial
textile fleece lining. The fleece lining ends about 2 inches short
of the bottom opening of this boot shaft.
The second sample, identified as 291C, is a boot shaft about
7.5 inches in height, with a plastic external surface, a partial
textile fleece lining which ends about halfway down the inside of
the shaft, and with a tubular braided textile shoe lace which is
threaded through several metal eyelets while passing around and
inside the sleeve of a cinchable top opening. This "cinch lace",
while removable, is not intended to be removed, since reinsertion
into the topline is difficult.
We consider the "cinch lace" inserted in the plastic boot
shaft to constitute a "composite good" and as such, to be
classifiable together with that boot shaft upper part.
The applicable subheading for the two boot shafts, identified
as 780C and 291C, will be 6406.10.6000, Harmonized Tariff Schedule
of the United States (HTS), which provides for footwear uppers and
parts thereof, which are less than "formed uppers" and whose
external surface is predominately rubber and/or plastics. The rate
of duty will be free.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport