HQ 083727: Men's high top sneaker

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       HQ 083727

                                   February 12, 1990


            CLA-2 CO:R:C:G 083727 JLJ

            CATEGORY: Classification

            TARIFF NO.: 6402.91.70

            Ms. Yvonne Williams
            B B C International Inc., Suite 6712
            350 Fifth Avenue Ltd.
            New York, New York 10118

            RE: Men's high top sneaker

            Dear Ms. Williams:

                 You requested a tariff classification ruling under the
            Harmonized Tariff Schedule of the United States Annotated
            (HTSUSA) for a men's high top sneaker, style Prowings/H.S.  You
            submitted component parts of the shoe along with a written
            breakdown of the surface area measurements of the upper.

            FACTS:

                 The sample submitted, style Prowings/H.S., is a men's high
            top sneaker.  It has a multilayered upper with a unit molded
            bottom, the sidewalls of which overlap the upper by as much as
            1/2 inch.  External appearances indicate that the upper
            consists of leather vamp sections, a large padded PVC collar, a
            mudguard, a back counter and eyelet stays.

            ISSUE:

                 If an outer layer of material completely covers and hides
            another surface, should the outer layer be considered to be
            part of the external surface of the upper, or should the
            totally hidden material be considered to be part of the
            external surface of the upper?






















                                          -2-


            LAW AND ANALYSIS:

                 You submitted a sample shoe and component parts of the
            instant shoe along with your letter.  You state that component
            "Exhibit A" is the actual upper consisting of the leather vamp
            and quarters, PVC collar and canvas back center, lower vamps
            and lower quarters.  You  argue that all other PVC components
            are "reinforcements" which are not to be considered to be part
            of the external surface of the shoe.  When the PVC overlays are
            placed on "Exhibit A," however, all the canvas components are
            completely covered by these overlays.

                 Note 4(a) of Chapter 64, HTSUSA, which covers footwear,
            states "The material of the upper shall be taken to be the
            constituent material having the greatest external surface area,
            no account being taken of accessories or reinforcements such as
            ankle patches, edging, ornamentation, buckles, tabs, eyelet
            stays or similar attachments...."  While Note 4(a) does not
            specifically define the term "external surface area," it does
            state specifically what is not part of the external surface,
            and the excluded items imply a definition of external surface
            area.

                 Items like ankle patches, edging, ornamentation, buckles,
            tabs and eyelet stays embellish or strengthen the surface to
            which they are being added.  They do not hide the underlying
            surface to the extent that the consumer is unaware that the
            original surface exists.  A piece of material which does not
            constitute a visible part of the external surface of the upper
            of the finished shoe at any point, however, should not be
            considered to be part of the external surface of the upper.

                 In the instant shoe, all of the canvas components of
            "Exhibit A" are completely hidden in the finished shoe.  It is
            our opinion that the PVC back counter and mud guards which
            cover the canvas "back counter" and side edges should be
            counted as part of the external surface area of the upper.
            When the surface area of the PVC back counter and mud guards is
            added to the other components of the upper, the predominant
            component of the external surface of the upper is plastic
            and/or rubber; therefore, the instant shoe is classifiable in
            Heading 6402, HTSUSA, which covers other footwear with outer
            soles and uppers of rubber or plastics.


















                                          -3-


            HOLDING:

                 The instant shoe has an upper with an external surface
            which is predominantly rubber and/or plastics.  It is
            classified under the provision for other footwear with outer
            soles and uppers of rubber or plastics: other footwear:
            covering the ankle:  other: other: valued over $3 but not over
            $6.50 per pair, in subheading 6402.91.70, HTSUSA, dutiable at
            the rate of 37 1/2 percent ad valorem plus 90 cents per pair.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division












































            6 cc: Area Dir., N.Y. Seaport (NIS-346)
            hensley library
            083727JLJ