CLA-2-64:S:N:N3:D 346SM 864626
Mr. John Pellegrini
Ross & Hardies
529 Fifth Avenue
New York, NY 10017-4608
RE: The tariff classification of leather boot uppers from the
Dominican Republic (DR).
Dear Mr. Pellegrini:
In your letter, dated June 26, 1991, for the Timberland Co.,
you requested a tariff classification ruling.
Your sample, stock no. 72065 or 72085, "Upland Field Boot"
is a leather boot upper with a "Goretex" boot liner stitched in
the collar. The leather upper per se, is completely open at the
bottom and has not been lasted (the edges of the leather point
straight down) and has no shaping beyond the results of simply
stitching the pieces of leather together. The "Goretex" liner
covers the bottom of the foot, but it too has no shaping beyond
the results of simply stitching together the pieces of fabric.
We agree with you that the item is not a "formed upper"
since, even though the item, in a sense, has "a closed bottom" it
has not been "shaped" by any means other than "simply" stitching
flat pieces of material together. We note that this lack of
shaping results in a "flat" item which could not have its shape
changed by being tightly packed together.
We assume from your description that the leather of the
upper is not coated with plastic or, if it is, that the coating
is less than .15mm thick.
The applicable subheading for the sample will be
6406.10.6500, Harmonized Tariff Schedule of the United States
(HTS), which provides for "unformed" footwear uppers, whose
external surface is predominately leather. The rate of duty will
be 3.7 percent ad valorem.
For entries on and after July 1, 1991, this HTS from the DR
is not eligible for duty free treatment under the Generalized
System of Preferences (GSP).
Since this "unformed" upper will be "substantially changed",
the maker will be the ultimate purchaser and these items,
therefore, do not need to be individual marked "Made in DR".
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
Jean F. Maguire
New York Seaport