The tariff classification of a leather boot upper from the Dominican Republic

N362483
July 15, 2026
CLA-2-64:OT:RR:NC:N2:247
CATEGORY: Classification
TARIFF NO.: 6406.10.6500
Stacey Nesseth Red Wing Shoe Company, Inc. 314 Main Street Red Wing, MN 55066 RE: The tariff classification of a leather boot upper from the Dominican Republic Dear Ms. Nesseth: In your letter dated June 17, 2026, you requested a tariff classification ruling. A sample, a description of the manufacturing process, and photographs were submitted with your request. The submitted photographs and description for Item# 3362 depict a woman’s closed-toe, closed-heel, work boot style, casual, boot upper constructed from sewn together leather pieces. The shaft of the boot upper extends above the ankle and has five pairs of metal eyelets over the forefoot and four pairs of metal hooks that facilitate a lace closure. It is fully shaped and sewn to a midsole. A circular hole, stated to be larger than a nickel, is punched completely through the heel area of the upper’s bottom. You state the boot upper is manufactured in the Dominican Republic. After importation into the United States, it will undergo further processing, which includes plugging the hole, inserting a fiberboard heel tuck, nailing on a rubber heel, trimming excess materials, cleaning, inserting the footbed, inserting a lace. The completed shoe is then packed into a shoe box for retail sale. You inquire whether the shoe upper is considered an unformed upper due to its unclosed bottom, and therefore classifiable under subheading 6406.10.6500, Harmonized Tariff of the United States (HTSUS). We agree. Although the boot upper is shaped and lasted, it lacks a closed bottom due to the presence of a nickel-sized or larger opening that extends through all materials comprising the bottom. Consequently, the shoe upper is considered an unformed upper. The applicable subheading for the unformed leather boot upper Item# 3362 will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear; uppers and parts thereof, other than stiffeners: other than formed uppers; of leather. The general rate of duty will be free.

The duties cited above are current as of this ruling’s issuance. 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 at https://hts.usitc.gov/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Stacey Kalkines at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division