The tariff classification of a shoe upper from China

NY E81015 May 18, 1999 CLA-2-64:RR:NC:TA:347 E81015 CATEGORY: Classification TARIFF NO.: 6406.10.6500 Mr. Frederick L. Ikenson Frederick L. Ikenson, P.C. 1621 New Hampshire Ave., N.W. Washington, D.C. 20009 RE: The tariff classification of a shoe upper from China Dear Mr. Ikenson: In your letter dated April 26, 1999, on behalf of your client the Prime Tanning Co., you requested a tariff classification ruling. The item submitted, which you state is representative of the uppers that will be imported, is a stitched together, low-top, leather casual shoe upper, with five pairs of metal eyelets, a sewn-in leather tongue, glued-in toe and heel stiffeners and a textile fabric lining. This upper is both front and back part lasted, but it has a completely open bottom. Since it lacks a “closed bottom”, it is not consider to be a “formed upper” for tariff classification purposes. You state that after importation into the United States, these uppers will be further lasted and will have bottoms attached by either cementing, welting or vulcanizing, resulting in completed shoes. The applicable subheading for the shoe upper described above will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for shoe uppers or parts thereof, which are not formed uppers, and in which the upper’s external surface is predominately leather. 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