The tariff classification of formed uppers from Canada.

NY F87877 July 5, 2000 CLA-2-64:RR:NC:TP:347 F87877 CATEGORY: Classification TARIFF NO.: 6406.10.05, 6406.10.10, 6406.10.45 Mr. Mike Leahy A.N. Deringer, Inc. 173 W. Service Road Champlain, NY 12919 RE: The tariff classification of formed uppers from Canada. Dear Mr. Leahy: In your letter dated May 31, 2000, written on behalf of your client, Rallye Footwear Inc., you requested a tariff classification ruling. You have submitted samples of what you state are complete uppers, “River Sandal Uppers,” style #1201, that will be imported into the U.S. in two different materials. You state that style “River Sandal in Nubuck” has an upper of 100% rubber/plastics, and style “River Sandal in leather” has an upper of leather. Both styles are imported without outer soles and feature uppers that have been turned horizontally and affixed to an insole. In this regard, the submitted samples are considered “formed uppers” as per Additional U.S. Note 4 to chapter 64, Harmonized Tariff Schedule of the United States (HTS), which states that “provisions of subheading 6406.10 for ‘formed uppers’ covers uppers, with closed bottoms, which have been shaped by lasting, molding or otherwise but not by simply closing at the bottom. The applicable subheading for style “River Sandal in Leather” up to and including American men’s size 8 will be 6406.10.10 Harmonized Tariff Schedule of the United States (HTS), which provides for formed leather uppers, for other persons. The rate of duty will be 10% ad valorem. For sizes 8.5 and above, the applicable subheading will be 6406.10.05, HTS, which provides for formed leather uppers, for men, youths and boys. The rate of duty will be 8.5% ad valorem. For style “River Sandal in Nubuck” the applicable subheading will be 6406.10.45, HTS, which provides for formed uppers of rubber/plastic, of which over 90% of the external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics and not suitable to be finished into footwear (1) having foxing or a foxing-like band applied or molded at the sole and overlapping the upper, or (2) designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6% 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 Richard Foley at 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division