The tariff classification of footwear uppers from China

N049223 January 27, 2009 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6406.10.6500 Ms. Stacey Nesseth Red Wing Shoe Company 314 Main Street Red Wing, MN 55066-2337 RE: The tariff classification of footwear uppers from China Dear Ms. Nesseth: In your letter dated January 13, 2009 you requested a tariff classification ruling for a slip-on footwear upper made of leather and identified as Style No., 2333. The upper has a plastic stiffener at the heel and a steel toe cap. You state that the bottom of the upper has a sewn-on “stroble sock” into which a 1” hole has been cut. Chapter 64, Harmonized Tariff Schedule of the United States, (HTSUS), Additional U.S. Note 4 states that provisions of subheading 6406.10 for “formed uppers” cover uppers, with closed bottoms, which have been shaped by lasting, molding or otherwise but not by simply closing at the bottom. In determining whether or not a footwear upper is "formed," one of the factors we look to is whether or not the bottom is closed. Headquarters Ruling Letter (HRL) 085573, dated December 28, 1989, stated that, "uppers which have substantial openings cut out of the bottoms are not closed within the meaning of Additional U.S. Note 4 to chapter 64. The applicable subheading for Style No., 2333 with a 1” hole cut in the bottom will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Parts of footwear: other than formed uppers: of leather. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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