The tariff classification of shoe uppers from China
Active· CBP ruling HQ b84783· Issued 1997-05-21
Ruling text
NY B84783
May 21, 1997
CLA-2-64:RR:NC:TA:346 B84783
CATEGORY: Classification
TARIFF NO.: 6406.10.6000
Mr. Arthur Danforth
Hyde Athletic Industries, Inc.
POB 6046
Peabody, MA 01961
RE: The tariff classification of shoe uppers from China
Dear Mr. Danforth:
In your letter, dated April 23, 1997, you requested a tariff
classification ruling.
You submitted four samples, Style names Grid Dual and Twister,
Style numbers 43150, 44250, 43430, 44430. You also refer to Styles
43431 and 44431, which you state differ from the Grid Twister
Styles only in color scheme. If that is the case, the same
classification will apply to them as to the Grid Twister. All four
will be used, we presume, in a Slip-lasted construction in which
the front fabric flap will be joined, after importation, to the
lower edge of the quarters. Even after this joining, the samples
would not cover all of the bottom of the heel of the wearer.
You state that the percent of external surface area of the
uppers (ESAU), "above the lasting line" varies between 64.2 and
69.9 percent, with a 3 percent margin of error. You further state,
"In each measurement the eyestay and pieces that are lasted under
only have been included in the measurements."
We are not sure what you mean by "above the lasting line", but
we note that the lowest areas of the samples, not including the
fabric flap of the underfoot, are all plastic. Thus, a
measurement, which included all of the area of the plastic pieces
that will cover the sides of the foot and, to a lesser extent, will
serve as a lasting allowance, could only increase the percent of
plastic in the ESAU.
Likewise, although HRL 960019, dated 4-10-97, classifying
nylon-leather cycling shoes in HTS heading 6403.19, does make it
clear that the plastic pieces here that will be lasted under here
are part of the ESAU, it did not take any position on the other
parts in those shoes. However, if pieces, such as the three
eyeletstay pieces on the Grid Twisters (which will not themselves
be attached to the sole, but are sewn to pieces that will be) are
included in the ESAU, it, again, could only increase the percent of
plastic in the ESAU.
The applicable subheading for all four samples will be
6406.10.6000, Harmonized Tariff Schedule of the United States
(HTS), which provides for, inter alia, shoe uppers, which are less
than "formed uppers" and in which the upper's external surface is
predominately rubber and/or plastics. The rate of duty will be
free.
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 James Sheridan at 212-466-5889.
Sincerely,
Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division
Source: rulings.cbp.gov — ruling b84783, retrieved 2026-10-12T05:37:44Z, republished verbatim. This digest is informational; only CBP issues binding rulings.