The tariff classification of parts footwear from China

NY H83001 July 3, 2001 CLA-2-64:RR:NC:TA:347 H83001 CATEGORY: Classification TARIFF NO.: 6406.10.6500 Ms. Brooke Knight. Kuehne & Nagel, Inc. 2009 South 4130 West Unit B Salt Lake City, UT 84104 RE: The tariff classification of parts footwear from China Dear Ms. Knight: In your letter dated June 25, 2001, on behalf of Redwing shoes, you requested a tariff classification ruling. The submitted item is an upper of a below-the-ankle height casual shoe, which as you state, has an external surface area consisting of stitched together leather component pieces and which also has a padded tongue, a textile material inner lining and is completely open at the bottom. We do not consider this shoe upper to be a “formed upper” because it does not have a closed bottom. You state that this leather shoe upper will be made into a finished shoe in the United States and you have listed the various assembly and manufacturing processes that will be involved after importation. We note that unformed shoe uppers and/or parts of uppers do not have to be individually marked with a country of origin designation at the time of importation into the U.S. It is evident that further processing in the U.S. to produce the finished footwear will substantially change this unlasted shoe upper. The applicable subheading for this shoe upper (no style or item number indicated) will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear uppers or the parts thereof, which are less than formed uppers with insoles which would cover the wearer’s foot, and in which the upper’s external surface is predominately leather. The rate of duty will be Free. 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