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F86941 F8 Ruling Active

The tariff classification of upper parts from Argentina.

Issued May 23, 2000 by U.S. Customs and Border Protection.

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F8 F86941 (May 23, 2000)

Tariff classification

HTS codes: 6406.10.65

Headings: 6406

Product description

You have submitted samples of cut to shape footwear parts that comprise the uppers for a left and right boot.

CBP rationale

The applicable subheading for the item will be 6406.10.65, Harmonized Tariff Schedule of the United States (HTS), which provides for shoe uppers which are less than “formed uppers” and in which the upper’s external surface is predominately leather.

Full text

NY F86941 May 23, 2000 CLA-2-64:RR:NC:TP:347 F86941 CATEGORY: Classification TARIFF NO.: 6406.10.65 Mr. Ricky Villena H.L.M. Intertrans Corp. H.L.M. Cargo Clearance Brokers, Inc. 5567 Northwest 72nd Avenue Miami, FL. 33166 RE: The tariff classification of upper parts from Argentina. Dear Mr. Villena: In your letter dated May 5, 2000, written on behalf of your client, Artex Trading, you requested a tariff classification ruling. You have submitted samples of cut to shape footwear parts that comprise the uppers for a left and right boot. You state the material for this pair of boots is made of lizard leather. You describe this item as an 8-piece set that will undergo further processing after importation into the U.S. such as cutting to size, gluing and sewing, etc. The applicable subheading for the item will be 6406.10.65, Harmonized Tariff Schedule of the United States (HTS), which provides for shoe uppers which are less than “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

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