Revocation of Ruling Letter 873753; Footwear; Unformed Upper; Chapter 64, Additional U.S. Note 4; 6406.10.05; 6406.10.10

HQ 952001 August 24, 1992 CLA-2 CO:R:C:M 952001 DWS CATEGORY: Classification TARIFF NO.: 6406.10.65 District Director U.S. Customs Service 511 N.W. Broadway Federal Building Portland, OR 97209 RE: Revocation of Ruling Letter 873753; Footwear; Unformed Upper; Chapter 64, Additional U.S. Note 4; 6406.10.05; 6406.10.10 Dear Sir: This is in reference to your memorandum of June 2, 1992 (CLA-1:CS HWS), concerning ruling letter 873753, issued by your office on May 7, 1992, concerning the classification of footwear uppers under the Harmonized Tariff Schedule of the United States (HTSUS). Samples were submitted for our examination together with a letter dated May 13, 1992, from Sidney Freidin, Inc., and a letter dated May 12, 1992, from Brown Shoe Company. FACTS: The subject merchandise consists of unfinished footwear uppers. The upper as imported is basically the shell of a finished upper. Rough leather pieces have been sewn together, giving the upper some shape. It is closed at the bottom but has not been lasted. It lacks both an outsole and the protective leather shell that will be assembled after importation. The importer has provided a description of the lengthy assembly process in the U.S. ISSUE: What is the proper classification of the subject footwear uppers under the HTSUS? LAW AND ANALYSIS: Classification of merchandise under the HTSUS is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification is determined according to the terms of the headings and any relative section or chapter notes. In ruling letter 873753, the subject merchandise was held classifiable under subheading 6406.10.05, HTSUS, which provides for: "[f]ormed uppers: [o]f leather or composition leather: [f]or men, youths and boys", and under subheading 6406.10.10, HTSUS, which provides for: "[f]ormed uppers: [o]f leather or composition leather: [f]or other persons." In part, chapter 64, additional U.S. note 4, HTSUS, states 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." The subject upper is not formed. Even though closed at the bottom, the upper has not been shaped by lasting. This operation will occur after importation into the U.S. The only form given to the upper is that of the stitching of the rough leather pieces together. However, this "shape" is far from the shape of the finished upper. Therefore, the merchandise is classifiable under subheading 6406.10.65, HTSUS, which provides for: "[u]ppers and parts thereof, other than stiffeners: [o]ther: [o]f leather." By Headquarters Ruling Letter 952415, copy enclosed, we have revoked ruling letter 873753. HOLDING: The subject footwear uppers are classifiable under subheading 6406.10.65, HTSUS. The general, column one rate of duty is 3.7 percent ad valorem. Ruling letter 873753 is revoked in its entirety by Headquarters Ruling Letter 952415. Sincerely, John Durant, Director Commercial Rulings Division