CBP Ruling L82095 — The tariff classification of footwear uppers from China

Tariff classification

Headings: 6406

Product description

The submitted sample item, identified by a style and/or reference number as “50830-64, size 13E,” is a below the ankle height shoe upper that has an external surface area consisting of leather component pieces stitched together. It has a sewn-in padded leather tongue, metal “D” ring eyelets, a fabric inner lining and an unformed plastic stiffener inserted between the outside leather material and the fabric lining at the front. The toe area of this leather “upper” flares outward in a flat unshaped manner, the back heel area is also mostly unshaped and as you indicate in your letter, it has not yet been formed by lasting or otherwise. Additionally, the bottom of this shoe upper is completely open, lacking any insole or sewn-on sock bottom.

CBP rationale

The applicable subheading for this shoe upper identified as style and/or reference number “50830-64, size 13E” 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.

Full text

NY L82095 February 10, 2005 CLA-2-64:RR:NC:SP:247 L82095 CATEGORY: Classification TARIFF NO.: 6406.10.6500 Ms. Joy Semenuk Globe Express Services Attn. Brokerage Department 1800 Associates Lane, Suite E Charlotte, NC 28217 RE: The tariff classification of footwear uppers from China Dear Ms. Semenuk: In your letter dated January 28, 2005, on behalf of Drew Shoe Corporation, you requested a tariff classification ruling. The submitted sample item, identified by a style and/or reference number as “50830-64, size 13E,” is a below the ankle height shoe upper that has an external surface area consisting of leather component pieces stitched together. It has a sewn-in padded leather tongue, metal “D” ring eyelets, a fabric inner lining and an unformed plastic stiffener inserted between the outside leather material and the fabric lining at the front. The toe area of this leather “upper” flares outward in a flat unshaped manner, the back heel area is also mostly unshaped and as you indicate in your letter, it has not yet been formed by lasting or otherwise. Additionally, the bottom of this shoe upper is completely open, lacking any insole or sewn-on sock bottom. You state that this shoe upper will undergo additional manufacturing after importation into the U.S. to become complete and finished footwear and will be imported in various sizes. Size differences alone will not effect the classification of this unformed shoe upper. The applicable subheading for this shoe upper identified as style and/or reference number “50830-64, size 13E” 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. We are returning the sample as you requested. 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

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