The tariff classification of footwear uppers from Dominican Republic

NY H86084 January 3, 2002 CLA-2-64:RR:NC:347:H86084 CATEGORY: Classification TARIFF NO.: 6406.10.90 Mr. John Pellegrini Ross & Hardies 65 East 55th Street New York, NY 10022-3219 RE: The tariff classification of footwear uppers from Dominican Republic Dear Mr. Pellegrini: In your letter dated December 6, 2001, you requested a tariff classification ruling for a footwear upper predominantly of textile material on behalf of Romika (USA). You describe the merchandise which is the subject of this ruling request as a footwear upper of textile. The upper material is polyester fleece. The upper covers the ankle and is closed at the bottom by the attachment of an underfoot or sock. The underfoot is stitched to the upper and consists of a non-woven fabric laminated to the fleece. The upper will be converted to complete footwear by injecting a rubber/plastic bottom. No style number has been provided for the submitted merchandise. In general, provisions for “formed uppers” include all items which have a layer of material between most of the foot and the ground (closed bottoms), and which, after lacing or buckling, if needed will stay on the foot if worn in the condition as imported and are shaped to fit the human foot by lasting, molding or otherwise, but not by simply closing at the bottom. We agree with your contention that the subject upper has not been shaped by lasting, molding or otherwise, but merely by closing at the bottom. The applicable subheading for the submitted unformed upper will be 6406.10.90 (HTS), which provides for parts of footwear, uppers and parts thereof, other than formed uppers, of textile materials, other, other. The general rate of duty will be 5.4 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, Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division