Leather footwear uppers

HQ 085291 March 1, 1990 CLA-2 CO:R:C:G 085291 DFC CATEGORY: Classification TARIFF NO.: 6406.10.6500 Leonard L. Rosenberg, Esq. Sandler, Travis & Rosenberg Attorneys at Law 444 Brickell Avenue Miami, Florida 33131-2470 RE: Leather footwear uppers Dear Mr. Rosenberg: In a letter dated July 26, 1989, on behalf of G.H. Bass Caribbean, Inc., you inquired as to the tariff classification of footwear uppers produced in the Dominican Republic. Samples were submitted for examination. FACTS: The samples consist of 11 half pairs of moccasin uppers in their condition as imported and the 11 half pairs of the same uppers after they have received the final lasting by being attached to a cardboard half-insole in the rear. You point out that in all cases the opening in the bottom extends to the heel of the upper. Further, none of the uppers can be bottomed without further processing on a heel seat lasting machine. The sample uppers involved may be described as follows: Description Pattern No. Stock No. Bottom opening Women's Rangeley 10177 1132W 1 3/8" x 2" Deck pattern Women's Rangeley 10182 1155W 1" x 2 1/2" Slip-On Signature Shoe 10371 1242 1 1/4" x 5 1/2" Kiltie Tassel- Columbia -2- Women's Rangeley 10453 1007 1" x 2 1/2" Penny Pattern Men's Rangeley 10191 1015 3/4" x 2 3/4" Deck Pattern Men's Rangeley 10397 1067 1 1/8" x 2 1/2" Slip-On Penny Pattern 10367 731 1" x 5 1/5" Men's Rangeley 10356 1083 1" x 4" Three-Quarter Boot Tassel Pattern 10367-1 637 1 1/4" x 5 1/2" Women's Weejuns 10183 721 1" x 4 3/4" Signature Shoe 10406 1600 1 1/4" x 5 1/5" Kiltie Tassel It is your opinion that the samples are properly classifiable under subheading 6406.10.6500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as parts of footwear, uppers and parts thereof, other, of leather. ISSUE: Are these samples considered formed uppers for tariff purposes? LAW AND ANALYSIS: Additional U.S. Note to Chapter 64, HTSUSA, reads in pertinent part as follows: . . . Provisions 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. It is our observation that all the samples are front-part and back-part lasted with the exception of stock 721 which is not back-part lasted. -3- In Headquarters Ruling Letter (HRL) 082075 dated December 1, 1988, this office stated that "[w]e construe the phrase closed bottoms as uppers which are substantially closed. (Emphasis added.) It is our view that substantially closed means that more of the lower surface that is intended to cover the bottom of the foot is present, than is absent." In HRL 082573 dated December 28, 1989, this office modified this position stating that we "are now of the opinion that uppers which have substantial openings cut out of the bottoms, as is the case here, are not closed within the meaning of Additional Note 4 to Chapter 64, Supra. In our decision of December 1, 1988, supra, this office held that certain footwear uppers which were not back-part lasted and needed to be soaked, re-lasted and dried after importation in order to obtain their final shape, are not formed uppers for tariff purposes. In view of the foregoing, none of the samples can be considered a formed upper for tariff purposes since they have substantial openings in their bottoms. Additionally, stock 721 is also precluded from being considered a formed upper because it is not back-part lasted. HOLDING: The sample uppers are classifiable under subheading 6406.10.6500, HTSUSA, as parts of footwear, uppers and parts thereof, other, of leather, with duty at the general rate of 3.7 percent ad valorem or entitled to free entry under the Generalized System of Preferences or the Caribbean Economic Recovery Act, if otherwise qualified. Sincerely, John Durant, Director Commercial Rulings Division 6cc AD NY Seaport 1cc Dist Dir Miami 1cc Dist Dir San Juan 1cc James Sheridan cahill library/peh 085291