The tariff classification of footwear uppers from the Dominican Republic

NY J87013 August 18, 2003 CLA-2-64:RR:NC:TA:347 J87013 CATEGORY: Classification TARIFF NO.: 6406.10.6500 Ms. Patricia Bowman UPS Supply Chain Solutions 3031 S Kansas Expressway Springfield, MO 65807 RE: The tariff classification of footwear uppers from the Dominican Republic Dear Ms. Bowman: In your letter dated July 30, 2003, on behalf of Munro & Company, Inc. dba Addison Shoe Company, you requested a tariff classification ruling. The submitted sample item identified as Style/Ref # 6618 is, as you state, a below the ankle height shoe upper that has an external surface area consisting of leather component pieces stitched together. It has a sewn-in padded leather tongue and a fabric inner lining covering both the toe area and an unformed plastic stiffener inserted between the outside leather back counter and the fabric lining. The toe area of this leather shoe upper flares outward in a flat unshaped manner, the back heel area is mostly unshaped and as you indicate in your letter, it has not yet been formed by heat, pressure, lasting, molding or otherwise. Additionally, the bottom of this upper is completely open, lacking any insole or sewn-on sock bottom. You state that this unformed shoe upper will undergo additional manufacturing after importation into the U.S. to become complete and finished footwear. The applicable subheading for this shoe upper, identified as Style/Ref # 6618, will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear uppers and parts thereof, which are not “formed uppers” 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division