The tariff classification of footwear parts from Vietnam

N236699 January 10, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6406.10.6500 Mr. Quinn O’Rourke LaCrosse Footwear, Inc. 17634 NE Airport Way Portland, OR 97230 RE: The tariff classification of footwear parts from Vietnam Dear Mr. O’Rourke: In your letter dated December 17, 2012 you requested a classification ruling.  The submitted sample identified as style #14545 “Quarry 3.0 Brown PT (Plain Toe),” is an unlasted footwear upper of predominately leather material. Attached to the inside of the upper is a “sock” liner which is completely closed at the bottom. The heel area of the sample upper appears to be shaped in some manner, but not lasted. The front toe area of the sample upper is completely unformed and is flared outward in a flat, unshaped manner. Consequently, the sample upper will not be considered a “formed upper” for tariff purposes. There is no outer sole attached to this unlasted upper. You state the sample upper submitted by you (for convenience purposes) shows the country of origin as China and that future importations will be from Vietnam. Also, the final production of this component into the finished shoe will take place at your subsidiary manufacturing facility “Danner, Inc.” in Portland, OR, where the upper will be lasted, stitched to the mid-sole and glued to the outer sole. The applicable subheading for style #14545, “Quarry 3.0 Brown PT(Plain Toe)” will be 6406.10.6500, 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. 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, Thomas J.Russo                 Director National Commodity Specialist Division