The tariff classification of an unformed plastic upper from China.

NY D89104 March 26, 1999 CLA-2-64:RR:NC:TP:347 D89104 CATEGORY: Classification TARIFF NO.: 6406.10.60 Mr. Arthur Danforth Saucony, Inc. 13 Centennial Drive P.O. Box 6046 Peabody, MA 01960 RE: The tariff classification of an unformed plastic upper from China. Dear Mr. Danforth: In your letter dated March 12, 1999, you requested a tariff classification ruling. You have submitted two samples for the same style of footwear upper, style #44670 (Jazz 5000). You state that you currently import uppers which are completely open at the bottom. At your factory in the United States the upper lining material is then stitched closed at the bottom (which you refer to as “bonus stitching”), a heel counter is inserted, and the upper is put onto a shoe last and lasted. The slip last process creates the formed upper. A rubber/plastic sole is then attached to the upper by a cement adhesive. Finally, an insole is inserted and the upper is laced. You propose to import the uppers after the bonus stitching process has been completed overseas and you would like to know whether the bonus-stitched upper is an unformed upper, as they will not have been shaped by lasting, molding, or any other process mentioned in Additional U.S. Note 4 to chapter 64, HTSUS. You state that any shape to the upper prior to importation will have been created only by stitching the synthetic leather and synthetic suede pieces to the lining material and stitching the lining material closed at the bottom. No separate underfoot piece has been attached. In one version of the submitted sample upper, the bonus stitching has been completed all the way from the front of the upper to the heel. In your second submitted version of the same style upper, the bonus stitching was stopped halfway from the front to the heel, leaving a 6-inch hole at the back. You also state that the constituent material of the submitted sample upper is plastic. You have measured the external surface area of the upper to be 57.6% plastic and 42.2% textile. The applicable subheading for the upper, style #44670, in both versions submitted, will be 6406.10.60, Harmonized Tariff Schedule of the United States (HTS), which provides for uppers and parts thereof, which are less than “formed uppers” and whose 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 Richard Foley at 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division