The tariff classification of footwear uppers from China.

NY K88509 August 19, 2004 CLA-2-64:RR:NC:SP:247 K88509 CATEGORY: Classification TARIFF NO.: 6406.10.6500 Ms. Stacey Nesseth Red Wing Shoe Company, Inc. 314 Main Street Red Wing, MN 55066-2337 RE: The tariff classification of footwear uppers from China. Dear Ms. Nesseth: In your letter dated August 9, 2004 you requested a tariff classification ruling. The submitted sample, identified by an attached hang tag as “Style 906 Sample 6” Waterproof Upper”, is an above-the-ankle leather boot upper that is approximately 6-inches high, with a sewn-in textile bootie-type lining and without an outer sole. There is, as you state, a partial “stroble sock” sewn to the bottom that does not extend to or cover under the toe area and there are also two, approximately 1-inch diameter holes cut out of this partial “sock” underfoot. In addition, we find that a heel stiffener has been assembled into this leather boot upper and that this area has been partially shaped and formed, while the front toe area is completely unformed and is flared outward in a flat, unshaped manner. You state that once these leather uppers are imported into the United States, additional materials and processing will occur to close the bottom, last and form the upper, put in a steel toe-cap, attach a molded rubber/plastic outer sole to the lasted upper in a soling process and thereby substantially transform the unformed boot uppers into completed boots. In determining whether or not to classify uppers as “formed”, one of the factors we look at is if the bottom of the upper is closed. This requirement is provided by Additional U.S. Note 4 to Chapter 64, Harmonized Tariff Schedule of the United States which states, “Provisions of subheading 6406.10 for “formed uppers” covers uppers, with closed bottoms, which have been shaped by lasting, molding or otherwise but not by simply closing at the bottom.” Provided that the pieces which will cover the “open bottom” of this upper are not in the same shipment at importation with the upper, this leather boot upper will not be considered a “formed upper” for footwear tariff classification purposes. The applicable subheading for the boot upper identified as “Style 906 Sample 6” Waterproof Upper” will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear uppers and 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division