CLA-2-64:S:N:N6:346 813615
Paul Leitner
Continental Agency
135 Brea Canyon Road
City of Industry, CA 91739
RE: The tariff classification of skate boot uppers from Taiwan
or China
Dear Mr. Leitner:
In your letter dated August 7, 1995, for Hi-Fit Inc., you
requested a tariff classification ruling.
You sent 4 uppers with no piece that would cover the bottom
of the wearer`s foot and an In-line skate boot as a indication of
how they would be used. All 4 have large "tongues", which will
be disregarded in determining the material of the upper.
Item A has basically a split leather upper with coated
leather and plastic overlays. Item B has basically a plastic
upper with plastic overlays. Item C and D appear to have
identical textile uppers, but the identically sized overlays are
leather in C, but plastic in D.
The applicable subheading for the A will be 6406.10.6500,
Harmonized Tariff Schedule of the United States (HTS), which
provides for shoe uppers or the parts thereof, which are less
than formed uppers with insoles which would cover all or most of
the bottom of the wearer's foot; which are not stiffeners, boot
protectors, ornaments, laces (including shoe laces), buttons,
pompoms, or other trimmings, or, in general, most parts which
could be used in articles besides footwear; in which the upper's
external surface is predominately leather (note that an accessory
or reinforcement on top of another material is not part of the
upper's external surface, but the material hidden underneath is).
The duty rate will be 3 percent.
The applicable subheading for B will be 6406.10.6000, HTS,
which provides for shoe uppers or the parts thereof, which are
less than formed uppers with insoles which would cover all or
most of the bottom of the wearer's foot; which are not
stiffeners, boot protectors, eyelets, boot hooks, buckles,
ornaments, braid, laces (including shoe laces), buttons, snap
fasteners, zippers, pom poms, or other trimmings, or, in general,
most parts which could be used in articles besides footwear; in
which the upper's external surface is predominately rubber and/or
plastics (note that an accessory or reinforcement stitched on top
of another material is not part of the upper's external surface,
but the material hidden underneath is). The duty rate will be
free.
Regarding C and D, the material of the upper is clearly
textile since the accessories and reinforcements will be
disregarded in that determination. However, it is not clear
where it is classifiable from 6406.10.70 through 6406.10.90.
If you wish to pursue the classification of C and D, you will
have to provide information concerning the surface area
measurements including accessories and reinforcements and the
constituent fibers of the textile material. We are returning
all your samples, although you did not so request, since you will
need to resubmit samples C and D if you decide to seek a ruling
on them.
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