The tariff classification of leather uppers from Dominican Rebublic.

NY E80932 May 19, 1999 CLA-2-64:RR:NC:TP:347 E80932 CATEGORY: Classification TARIFF NO.: 6406.10.05, 6406.10.10, 6406.10.65 Mr. Stewart J. Harmon G.H. Bass & Co. 600 Sable Oaks Drive P.O. Box 9431 South Portland, ME 04116-9431 RE: The tariff classification of leather uppers from Dominican Rebublic. Dear Mr. Harmon: In your letter dated April 15, 1999, you requested a tariff classification ruling for both formed and unformed leather shoe uppers.
Style “Norfolk” is a leather upper which covers the top of the foot but which is completely open and unformed at the bottom. The applicable subheading for the “Norfolk” leather upper will be 6406.10.65, Harmonized Tariff Schedule of the United States (HTS), which provides for shoe uppers which are other than formed uppers, in which the upper’s external surface area is predominately leather. The rate of duty will be free.
Style “Benjamin” is a leather moccasin upper which is front part lasted and whose back portion has been shaped. The back portion features a stiffener and is also turned horizontally and shaped to the heel. If put on the foot as is, leather would be under the front half of the foot, but most of the heel to the mid foot would be in contact with the ground. A separate leather insole is included with this upper, about 6 3/4 inches in length with the word “Bass” imprinted on it, which covers the hole at the bottom of the upper when placed inside the shoe. Additional U.S. Note 4 to chapter 64, HTSUS, states that: “provisions of subheading 6406.10 for formed uppers cover uppers, with closed bottoms, which have been shaped by lasting, molding or otherwise but not by simply closing at the bottom.” You state that the uppers may be shipped with a like number of leather heel pads packaged in the same carton. In this scenario, we would consider this sample to be a “formed upper” because the upper has been front part lasted and its heel portion has been shaped along the line where it would turn under the foot in the finished shoe. In addition, with the inclusion of the leather insole, the bottom would be considered closed and therefore meet the condition described in Additional U.S. Note 4 to chapter 64, HTSUS. The leather insole will form a whole when combined with the upper and therefore when imported together will be “composite goods” within the purview of GRI 3(b), HTSUSA, and must be classified as if they consisted of the component which gives them their essential character. The applicable subheading for the “Benjamin” leather upper and leather insoles up to and including American men’s size 8 will be 6406.10.10, HTS, which provides for formed leather uppers, for other persons. The rate of duty will be 10% ad valorem. The applicable subheading for the “Benjamin” leather upper and leather insoles for American men’s sizes 8.5 and above will be 6406.10.05, Harmonized Tariff Schedule of the United States (HTS), which provides for formed leather uppers, for men, youths and boys. The rate of duty will be 8.5% 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 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