The tariff classification of footwear parts from China

N239354 April 5, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6406.10.6500 Ms. Terry N. Ray Rays Sales and Design 151 Excell Road Clarksville, TN 37043 RE: The tariff classification of footwear parts from China Dear Ms. Ray: In your electronic ruling submitted on March 7, 2013 you requested a classification ruling.  The photograph of the sample submitted by you identified as style “US1000,” is a lace-up unformed boot upper with an open and unlasted bottom. Sewn into this upper is a textile sock liner with a one inch hole cut out of its fore foot section. You stated in subsequent correspondence that the upper material is leather. There is no outer sole attached to this upper. The applicable subheading for the unformed upper, style “US1000” 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. 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