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NY H88381





March 13, 2002

CLA-2-64:RR:NC:TA:347 H88381

CATEGORY: CLASSIFICATION

TARIFF NO. 6403.91.30

Mr. Michael S. O’Rourke
Rode & Qualey
55 West 39th Street
New York, NY 10018

RE: The tariff classification of footwear made in Korea.

Dear Mr. O’Rourke:

In your letter dated March 1, 2002 you requested a classification ruling on behalf of EJ Footwear. You have submitted a sample which you identify as sample model # CPN1907SC “Bone Dry Red Head.” You describe the item is a lace-up boot with a unit molded rubber/plastic outer sole. The upper consists of leather in the front quarter, the upper quarter, the collar, the heel strip and the pull-on loop. The toe consists of camouflage pattern textile material. Overlaying the leather in the quarter/shaft is a decorative camouflage pattern textile material. You propose classification under subheading 6403.91.30, Harmonized Tariff Schedule of the United States, (HTS) which provides for footwear with outer soles of rubber/plastics and uppers of leather, other, covering the ankle, welt footwear.

Along with your ruling request, you have submitted a lab report indicating:

Although the textile fabric on the toe is the lowest plausible upper material, the textile fabric covering the quarter/shaft is an overlay covering leather. The piece of leather under the textile (1) is joined edge to edge to the corresponding edges of the front & upper quarters and collar with zig-zag stitching such that no lining is visible; (2) is of the same or similar quality as the visible leather pieces; (3) is therefore plausible upper material and (4) is turned under and lasted to the sole. Therefore, in our opinion, the textile fabric covering the quarter/shaft is an accessory used for decorationdisregarded when determining the material of the upper under Note 4(a) to Ch. 64. Therefore, disregarding the textile fabric covering the quarter shaft and counting it’s area as leather, the external surface area of the upper is 79% leather and 21% textile material

We agree that the textile material at the rear of the shoe is an overlay atop a leather upper. Although the leather directly under the textile material is pieced-in material, we agree that it is the same quality and color as the visible leather upper pieces that it is attached to, in this regard, we agree that it is “plausible” upper material and included as external surface area of the upper (ESAU). Generally, in order for a piece of material to be ESAU, it must be plausible upper material and visible on the surface of the shoe. Although the leather pieces directly under the textile fabric overlay are technically not visible on the surface, the fact that they are the same or similar quality and color as the visible leather upper pieces, and that they are lasted under and cemented to the outer sole, providing the structure of the shoe, persuades us that they are upper material. The shoe is constructed with a welt, extending around the edge of the sole and sewn through the upper to a lip on the surface of the insole.

The applicable subheading for model # CPN1907SC “Bone Dry Red Head.” will be 6403.91.30 , (HTS) which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, covering the ankle, welt footwear. The rate of duty will be 5 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089.

Sincerely,

Robert Swierupski
Director,

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