CLA-2 CO:R:C:G 084859
William J. Maloney, Esq.
Rode & Qualey
Attorneys at Law
295 Madison Avenue
New York, NY 10017
RE: Tariff classification of leather footwear uppers
Dear Mr. Maloney:
Your letter dated May 24, 1989, addressed to our New York
office concerning the tariff classification and marking
requirements applicable to certain leather footwear uppers
manufactured in the Dominican Republic, has been referred to this
office for a direct reply to you. Samples were submitted for
examination.
FACTS:
The upper marked Exhibit 1 is called an open back moccasin
upper. The bottom of the upper is completely closed and a
midsole is sewn to the bottom.
The upper marked Exhibit 2 is called a closed back moccasin
upper. The bottom of the upper is open at the heel. There is a
midsole partially attached to the bottom of the upper except at
the heel.
ISSUE:
Are the sample uppers considered formed uppers for tariff
purposes?
LAW AND ANALYSIS:
Additional U.S. Note 4. is relevant here. It provides in
pertinent part that "[p]rovisions for 'formed uppers cover
uppers, with closed bottoms, which have been shaped by lasting,
molding or otherwise but not by simply closing at the bottom."
-2-
It is your opinion that the samples are properly
classifiable under subheading 6406.10.6500, HTSUSA, as parts of
footwear, uppers and parts thereof, other.
You claim that these uppers cannot be considered "formed
uppers" for tariff purposes because they have not been back-part
lasted or otherwise lasted or molded to shape prior to
importation.
As support for your position you cite Headquarters Ruling
Letter 082075 dated December 1 1988, which concluded that
moccasin type uppers closed at the bottom, but which were not
back-part lasted and required "further processing to attain their
final shape" were precluded from classification as "formed
uppers."
It should be noted that in the cited ruling samples A, B,
and C were found not to be formed uppers solely because they were
not back-part lasted, but also because of limited or minimal
degrees of shaping.
Although the instant samples are not back-part lasted, it
is clear to us that the stitching on the separate, fairly rigid
leather midsole gives these uppers much of their ultimate shape,
form and size (in particular, only one size and width shoe can
now be the final result) and that this process was far more than
"simply closing at the bottom." It is our observation that both
bottoms are "mostly closed." Consequently, we consider the
samples to be formed uppers.
A separate ruling will be issued to you concerning the
proper country of origin marking of the samples.
HOLDING:
The samples are classifiable under subheading 6406.10.1000,
HTSUSA, as parts of footwear, uppers and parts thereof, other
than stiffeners, formed uppers, of leather, for other persons.
The applicable rate for this provision is 10 percent ad valorem.
It is assumed that the finished shoe will be commonly worn by
both sexes.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc AD NY Seaport
1cc James Sheridan NY Seaport
1cc John Durant
1cc Legal Referencecahill lib. 084859