The tariff classification of a shoe upper from Brazil

NY C81421 November 7, 1997 CLA-2-64:RR:NC:TA:346 C81421 CATEGORY: Classification TARIFF NO.: 6406.10.6500 Mr. Charles G. Hartill, LCHB Capital Transportation 147-27, 175 St. Jamaica, NY 11434 RE: The tariff classification of a shoe upper from Brazil Dear Mr. Hartill: In your letter dated November 3, 1997, on behalf of Ballet Makers, Inc., you requested a tariff classification ruling. The item you have submitted is a stitched together, low-top, leather shoe upper, with four pairs of eyelet holes, a sewn-in leather tongue, and glued-in plastic heel and toe stiffeners. The sides of the upper extend under the foot, forming a 3 1/2 inch long partial leather bottom, which is stitched closed along a middle seam. This partially closed bottom also has an elliptically shaped, 1 1/2 inch wide open hole at the heel and only extends forward under the arch for about 2/3 of the length of the upper, thereby leaving the entire area under the toes uncovered. The plastic heel stiffener provides some forming of the upper, but the front toe area remains mostly shapeless. We do not consider this upper to be "formed". The classification of this leather upper would remain the same even if, as you also inquire, the sides of the upper were not sewn together under the arch. In that case, there would be no necessity to discount whether or not this upper had a "closed bottom" and so its classification would be even more obvious. The applicable subheading for the item described above will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for shoe uppers or the parts thereof, which are less than formed uppers with insoles which would cover all or most of the wearer's foot; which are not stiffeners, boot protectors, ornaments, laces (including shoe laces), buttons, pompons, or other trimmings, or, in general, most parts which could be used in articles besides footwear; and in which the upper's external surface is predominately leather . The rate of duty will be 1.5 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist James Sheridan at 212-466-5889. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division