The tariff classification of footwear from Dominican Republic

N256305 September 9, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6406.10.0500 Mr. Quinn O’Rourke LaCrosse Footwear, Inc. 17634 NE Airport Way Portland, Oregon 97230 RE: The tariff classification of footwear from Dominican Republic Dear Mr. O’Rourke: In your letter dated August 11, 2014 you requested a tariff classification ruling. The submitted sample identified as the “San Crispino Military Category Sourced Upper Project,” is a man’s over-the-ankle lace-up boot upper. The external surface of the upper is comprised of leather and textile, with the majority occupied by the leather. The upper is lasted, glued, and sewn with the exception of small unglued flaps on the medial and lateral sides of the foot. The upper material has been machine stitched to a complete inner sole and insole board on either side of the forefoot and around the heel. Rigid stiffeners placed in the toe box and heel areas and the lasting process provide the finished form and strength. It is completely lined and is not attached to a midsole or outer sole. In the United States, the upper will be stitched to the midsole and glued to the outsole. You state the condition of the upper will be exactly the same as the sample included with your ruling request. Because small portions of the upper material are not glued or stitched to the insole, you contend the upper is “unformed” and classified under 6406.10.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for unformed uppers. We disagree. With the exception of the unglued side material, the uppers have attained their final shape by lasting, molding, or otherwise, with no holes in the bottom. The uppers are considered “formed” and classified elsewhere. The applicable subheading for the “San Crispino Military Category Sourced Upper Project,” upper will be 6406.10.0500, (HTSUS), which provides for parts footwear; uppers and parts thereof, other than stiffeners: formed uppers: of leather or composition leather: for men, youth and boys: The rate of duty will be 8.5 percent ad valorem. 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 Director National Commodity Specialist Division