The tariff classification of formed footwear uppers from China

NY F80391 December 9, 1999 CLA-2-64:RR:NC:TA:347 F80391 CATEGORY: Classification TARIFF NO.: 6406.10.4000 Mr. Frank Tien Amtrail Inc. 15110 E. Don Julian Rd. City of Industry, CA 91746 RE: The tariff classification of formed footwear uppers from China Dear Mr. Tien: In your letter dated November 19, 1999 you requested a tariff classification ruling. The sample submitted is a man-made textile fabric boot upper, no style number indicated, approximately 10-inches high, which has been lasted to a paperboard insole. This camouflage pattern boot upper has been formed to foot shape by lasting, the insertion of toe and heel stiffeners, and has a completely closed bottom. In your letter you state that it has a “Thinsulate insulation” and that after this “formed upper” is imported into the U.S., you will “inject the sole onto the upper to make a complete shoe”. You stated, via a telephone conversation with this office, that this item will be valued at $13.20 per pair. The applicable subheading for this item will be 6406.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for formed uppers in which the external surface of the upper, not including the insole, accessories or reinforcements, is predominantly textile materials; which is still 50% or less leather after every leather accessory or reinforcement present is included; and which is valued over $12.00 per pair. The rate of duty will be 7.5% ad valorem. In the year 2000, the rate of duty for this item will not change. 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