The tariff classification of unformed footwear uppers from Vietnam

N314439 September 30, 2020 CLA-2-64:OT:RR:NC:N2:247 CATEGORY: Classification TARIFF NO.: 6406.10.6000 Ms. Cassie L Dalbey Lacrosse Footwear 17634 NE Airport Way Portland, OR 97230 RE: The tariff classification of unformed footwear uppers from Vietnam Dear Ms. Dalbey: In your letter dated September 4, 2020, you requested a tariff classification ruling. You have provided photographs, a manufacturing description, and a laboratory analysis report. Visual examination of the photographs of style “Crag Rat” shows a man’s size 7, closed toe/closed heel, above the ankle, below the knee, lace-up, boot upper. As per the laboratory report provided, the constituent material of the boot upper is predominantly rubber/plastics. You state the material covering the bottom has a hole measuring a minimum of 21.21 mm in diameter cut out of the heel area. One of the photographs shows a ruler held over the diameter of the hole. The hole appears to measure nearly 26 mm in diameter. An upper with a hole the size of a nickel or larger, cut out of the bottom, is considered to have a substantial opening. An upper with an open bottom is considered unformed. The upper is not imported attached to an outer sole. You state that after importation, this upper will be attached to an outer sole and made into finished footwear for men and women. The applicable subheading for the “Crag Rat” footwear uppers will be 6406.10.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for parts of footwear (including uppers whether or not attached to soles and other than outer soles): uppers and parts thereof, other than stiffeners: other: of rubber or plastics. The duty rate 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 https://hts.usitc.gov/current. 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 Stacey Kalkines at stacey.kalkines@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division