CLA-2 CO:R:C:G 087850 c
TARIFF NO: 6406.10.6500
Mr. Peter J. DeGrand
Manager Fitted Upper Purchasing
Brown Shoe Company
8300 Maryland Avenue
P.O. Box 354
Saint Louis, Missouri 63166
RE: Upper, infant's
Dear Mr. DeGrand:
In a letter dated August 24, 1990, you inquired as to the
dutiable status of an infant's shoe upper which you intend to
import from Taiwan. A sample was submitted for examination.
FACTS:
The sample is a one-half pair of an infants shoe upper.
The outside parts contained in this upper including the vamp,
plug, and quarter have been cut entirely from a bovine side
leather, while the quarter lining, located around the heel on
the inside of the upper, was cut out of a pig split lining
material.
LAW AND ANALYSIS:
It is assumed for the purpose of this reply that the
leather is either not coated with rubber or plastics or, if it
is, that the coating is less than .15 millimeter thick. It is
also assumed that no other components of the finished shoe
will be in the same importation.
Additional U.S. Note 4 to Chapter 64, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), 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." It is obvious to us that the "flat" upper is not a
"formed upper" in that it has been shaped only by "simply
closing at the bottom."
Based on the foregoing, it is our opinion that the sample
is an unformed leather upper for tariff purposes.
- 2 -
HOLDING:
The sample infant's leather upper is classifiable under
subheading 6406.10.6500, HTSUSA, as parts of footwear, uppers
and parts thereof, other, of leather, with duty at the rate of
3.7 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc AD NY Seaport
1cc James Sheridan NY Seaport
1cc John Durant
1cc Legal Reference