The tariff classification of a formed upper from Germany

NY C81807 December 10, 1997 CLA-2-64:RR:NC:TA:346 C81807 CATEGORY: Classification TARIFF NO.: 6406.10.4000 Mr. Robert S. Martin Birkenstock Footprint Sandals, Inc. 8171 Redwood Blvd. Novato, CA 94947 RE: The tariff classification of a formed upper from Germany Dear Mr. Martin: In your letter dated November 12, 1997, you requested a tariff classification ruling. The submitted sample, which you have describe as a "partial shoe", consists of an open heeled, slip-on, non-woven textile wool shoe upper, that has been formed to foot shape by lasting and which also has a completely closed, cemented on, cork footbed midsole bottom with a leather socklining. You stated, via a telephone conversation with this office, that this item will be valued at approximately $17.00 per pair. We note that this item is properly marked to indicate that it is made in Germany, even though it lacks an outer sole in its imported condition. We are returning the sample as you requested. The applicable subheading for this footwear item will be 6406.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for formed uppers in which the external surface of the upper, not including the insole, accessories or reinforcements, is predominately textile materials; which is still 50% or less leather after every leather accessory or reinforcement present is included; and which are valued over $12.00 per pair. The rate of duty will be 12.5 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