CLA-2-64:S:N:N6:346 811605
Mr. William J. Maloney
Rode & Qualey
295 Madison Ave.
New York, NY 10017
RE: The tariff classification of footwear upper parts from China.
Dear Mr. Maloney:
In your letter dated June 26, 1995, on behalf of your client,
Deckers Outdoor Corp., you requested a classification ruling.
The submitted samples are two nylon/EVA "pads" which will be
used in the manufacture of footwear uppers. You state that these
"pads" will be sewn on the inner side of sandal strap uppers to
provide cushioning for the wearer's foot and to protect it from
abrasion by the "hard plastic upper components". The two samples
labeled "A" and "B" are approximately 6 inches long by 1 inch or so
wide, and are shaped like flattened out (1/8 inch thick) fish
hooks. Sample "A" has an EVA plastic middle with a woven nylon
textile external face on one side and a non-woven nylon textile
material glued to the other side. Sample "B" also has woven nylon
textile facing on one side but no textile material covering the EVA
plastic on its other side.
We note that, in a telephone conversation with NIS J.
Sheridan, you stated that a breakdown by weight and cost between
the textile and EVA would be sent to him by July 10. However, that
information has not been received.
We also note that your reliance on the several Headquarters
Ruling Letters (HRLs) applying 6406.99.30 that you cite as grounds
for classification of these items in 6406.10.60 are quite off the
point since the textile breakouts are after the rubber-plastic one
in 6406.10, which is the reverse of the situation in 6406.99.
The applicable subheading for the two sample "pads" marked "A"
and "B" will be 6406.10.9040, Harmonized Tariff Schedule of the
United States (HTS), which provides for shoe uppers or the parts
thereof; which are other than stiffeners, ornaments, braid, laces
(incl. shoe laces), buttons, pompons, or other trimmings, or in
general, most parts which could be used in articles besides
footwear; which, as un-external parts of uppers are not essentially
only of leather or of rubber and/or plastics and contain textile
materials that are substantially more essential than any other type
of material, excluding the two just named; and in which, of the
textile materials present, the man-made fibers weigh more than the
cotton fibers, the wool and/or fine animal hair fibers or any other
single type of fiber. The duty rate will be 8.6 percent ad
valorem.
Both these footwear upper parts fall within textile category
designation 669. Based upon international textile trade
agreements, products of China are presently subject to visa
requirements and quota restraints.
The designated textile and apparel category may be subdivided
into parts. If so, visa and quota 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 that you check, close to the time
of shipment, the Status report On Current Import Quotas (Restraint
Levels), an internal issuance of the U.S. Customs Service, which is
available for inspection at your local Customs office.
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