Upper, infant's

HQ 087850 November 23, 1990 CLA-2 CO:R:C:G 087850 c CATEGORY: Classification TARIFF NO: 6406.10.6500 Mr. Peter J. DeGrand Manager Fitted Upper Purchasing Brown Shoe Company 8300 Maryland Avenue P.O. Box 354 Saint Louis, Missouri 63166 RE: Upper, infant's Dear Mr. DeGrand: In a letter dated August 24, 1990, you inquired as to the dutiable status of an infant's shoe upper which you intend to import from Taiwan. A sample was submitted for examination. FACTS: The sample is a one-half pair of an infants shoe upper. The outside parts contained in this upper including the vamp, plug, and quarter have been cut entirely from a bovine side leather, while the quarter lining, located around the heel on the inside of the upper, was cut out of a pig split lining material. LAW AND ANALYSIS: It is assumed for the purpose of this reply that the leather is either not coated with rubber or plastics or, if it is, that the coating is less than .15 millimeter thick. It is also assumed that no other components of the finished shoe will be in the same importation. Additional U.S. Note 4 to Chapter 64, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), provides in pertinent part that "[p]rovisions 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 obvious to us that the "flat" upper is not a "formed upper" in that it has been shaped only by "simply closing at the bottom." Based on the foregoing, it is our opinion that the sample is an unformed leather upper for tariff purposes. - 2 - HOLDING: The sample infant's leather upper is classifiable under subheading 6406.10.6500, HTSUSA, as parts of footwear, uppers and parts thereof, other, of leather, with duty at the rate of 3.7 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division 6cc AD NY Seaport 1cc James Sheridan NY Seaport 1cc John Durant 1cc Legal Reference