U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
6406.10.9040
$7.4M monthly imports
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Ruling Age
34 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-01 · Updates monthly
The tariff classification of a boot upper from the DominicanRepublic.
NY 863601 JUNE 20, 1991 CLA-2-64:S:N:N3D:346 M 863601 CATEGORY: Classification TARIFF NO.: 6406.10.9040 Mr. Steven Papier H.Z. Bernstein Co., Inc. One World Trade Center Suite 1973 New York, New York 10048 RE: The tariff classification of a boot upper from the Dominican Republic. Dear Mr. Papier: In your letter dated May 22, 1991, on behalf of your client Endicott Johnson Corp., you requested a classification ruling. The submitted sample, your style #N-9003, is a boot upper, approximately 9 inches high and 6 1/2 inches in width. The upper, you state, is constructed of "10% leather and 90% textile material". It has eight metal eyelets, a padded plastic ankle collar and a stitched-on leather "North Lake" logo, located near the top left side of the upper. The bottom is completely open. We note that the subject sample is marked "Made in U.S.A." on the tongue. This, in our opinion, may be a misleading marking. The issue of the legality of such marking should be directed to the Federal Trade Commission's Division of Enforcement for a reply. It is also our opinion that the subject upper is considered other than formed and therefore, not subject to individual country of origin marking requirements, provided there are no other parts of the finished shoe included in the same shipment. We consider parts classified at importation in HTS 6406, other than "formed uppers", to be substantially transformed in the U.S. It will thus be acceptable for the cartons to be marked (See CR 135.35). The applicable subheading for the upper, style #N-9003, will be 6406.10.9040, Harmonized Tariff Schedule of the United States (HTS), which provides for uppers, whose external surface is predominately of textile materials; in which the external surface is 50% or more textile materials after every leather, rubber and plastic accessory and reinforcement present is included as part of the upper's external surface; and in which, in the aggregate of the textile materials present on the outside layer, the man-made fibers weigh more than the cotton fibers, or the wool and/or fine animal hair fibers, or any other single type of fiber. The duty rate will be 9% ad valorem. HTS 6406.10.9040 falls within textile category designation 669. Based upon international textile trade agreements, products of the Dominican Republic are presently subject to visa requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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