The tariff classification of footwear parts from China

N183917 October 7, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6406.10.6500, 6406.10.9040 Mr. Matthew H. Martland Wellco Enterprises 5968 Commerce Blvd. Morristown, TN 37814 RE: The tariff classification of footwear parts from China Dear Mr. Martland: In your letter dated September 6, 2011 you requested a classification ruling for ten styles of unformed uppers.  The submitted half-pair samples which you identify as styles S155U, T155U, S178U, T178U, T176U, and S477U, are over-the-ankle “boot uppers” which all have closed bottoms except for an approximately 1¼ inch diameter hole cut from each of them. You provided component material percentage measurements for each of the functionally stitched uppers which show them to be predominantly leather. There are no “sock” liners sewn into the uppers and there are no outer soles attached. The applicable subheading for styles S155U, T155U, S178U, T178U, T176U, and S477U will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear; uppers and parts thereof, other than stiffeners: other than formed uppers; of leather. The rate of duty is Free. The submitted half-pair samples which you identify as styles B120U, S479U, T110U/T120U (same uppers) and S110U/S120U (same uppers) are over-the-ankle “boot uppers” which all have closed bottoms except for an approximately 1¼ inch diameter hole cut from each of them. You provided component material percentage measurements for each of the functionally stitched uppers which show them to be predominantly textile, i.e Cordure and Lycra. There are no “sock” liners sewn into the uppers and there are no outer soles attached. The applicable subheading for styles B120U, S479U, T110U/T120U and S110U/S120U will be 6406.10.9040, HTSUS, which provides for parts of footwear; uppers and parts thereof, other than stiffeners: other than formed uppers; other: other: other: of man-made fibers. The rate of duty is 4.5% ad valorem. Subheading 6406.10.9040, HTSUS, falls within textile category 669. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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 this ruling letter 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 this ruling, contact National Import Specialist, Stacey Kalkines at (646) 733-3042.Sincerely, Robert Swierupski                 Director National Commodity Specialist Division