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The tariff classification of footwear uppers from Dominican Republic
Issued August 31, 2009 by U.S. Customs and Border Protection.
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Copies to clipboardN0 N073637 (August 31, 2009)
Tariff classification
HTS codes: 6406.10.6500
Headings: 6406
Product description
You state that the submitted styles are representative of 912 style numbers with the same construction. The submitted sample of Style 5615UPR is an upper of leather for a lace-up man’s shoe. The upper is completely unlasted and open at the bottom. The submitted sample of Style 42397UPR is an upper for a slip-on man’s shoe. The upper has been shaped by lasting, however the bottom has an approximately 4.5 inch opening cut out at the heel. As you note, Harmonized Tariff Schedule of the United States (HTSUS), Chapter 64, Additional U.S. Note 4 provides that the provisions of subheading 6406.10 for “formed uppers” cover uppers, with closed bottoms, which have been shaped by lasting, molding or otherwise but not by simply closing at the bottom. In this regard the submitted samples are not formed uppers.
CBP rationale
The applicable subheading for Style Numbers 5615 UPR and 42397UPR will be 6406.10.6500, HTSUS, which provides for parts of footwear: uppers and parts thereof: other: of leather.
Full text
N073637 August 31, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6406.10.6500 Ms. Analisa Coria UPS Trade Management Services, Inc. 1515 W. 190th St., Suite 300 Gardena, CA 90248 RE: The tariff classification of footwear uppers from Dominican Republic Dear Ms. Coria: In your letter dated August 21, 2009 you requested a tariff classification ruling on behalf of Allen Edmonds Shoe Corporation for two leather footwear uppers identified as Style Numbers 5615 UPR and 42397UPR. You state that the submitted styles are representative of 912 style numbers with the same construction. The submitted sample of Style 5615UPR is an upper of leather for a lace-up man’s shoe. The upper is completely unlasted and open at the bottom. The submitted sample of Style 42397UPR is an upper for a slip-on man’s shoe. The upper has been shaped by lasting, however the bottom has an approximately 4.5 inch opening cut out at the heel. As you note, Harmonized Tariff Schedule of the United States (HTSUS), Chapter 64, Additional U.S. Note 4 provides that the provisions of subheading 6406.10 for “formed uppers” cover uppers, with closed bottoms, which have been shaped by lasting, molding or otherwise but not by simply closing at the bottom. In this regard the submitted samples are not formed uppers. The applicable subheading for Style Numbers 5615 UPR and 42397UPR will be 6406.10.6500, HTSUS, which provides for parts of footwear: uppers and parts thereof: other: of leather. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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