The tariff classification of an unformed upper from China

N253877 June 16, 2014 CLA-2-64:OT:RR:NC:1:447 CATEGORY: Classification TARIFF NO.: 6406.10.6500 Ms. Stacey Nesseth Import/Export Transportation Manager Red Wing Shoe Company 314 Main Street Red Wing, MN 55066-2337 RE: The tariff classification of an unformed upper from China Dear Ms. Nesseth: In your letter dated May 12, 2014 you requested a tariff classification ruling. The sample submitted by you, identified as Item #“44423,” is a predominantly leather, laced-up, unformed boot upper. The upper is partially shaped by plastic stiffeners placed in the toe and heel areas. A textile sock liner is sewn into the upper, near the top, and glued to a section of the insole board at the mid-foot. The insole board is sewn to the upper and has two cut-outs larger than a quarter. The upper, with additional sewn-on lasting allowance, is open in the forefoot. There is no outer sole attached to this upper. The applicable subheading for the Item #44423 will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for uppers and the parts thereof, which are not formed uppers and in which the upper's external surface is predominately leather. The general 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 Stacey Kalkines at: [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division