&&The product at issue is a pair of lace-up style women’s shoes with uppers consisting of textile materials (a crocheted fabric with a fabric lining), and outer soles of rubber.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an advance ruling you proposed tariff classification under 6403.99.99.20. This tariff classification number is incorrect.&&&&Heading 64.03 provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. Although the Day Dreamer Sneakers outer soles are comprised of rubber, the uppers are not comprised of leather. Therefore heading 64.03 is excluded.&&&&Chapter 64 of the Customs Tariff provides for footwear, gaiters and the like; parts of such articles. Legal Note 4 to this chapter 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. The constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.&&&&Heading 64.04 provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. As the Day Dreamer Sneakers are comprised of outer soles with a surface area of rubber and uppers with a surface area of textile materials the goods therefore meet the terms of the heading.&&