CLA-2-64:RR:NC:347:K86500
Ms. Andrea Abraham
Meeks & Sheppard
Attorneys At Law
1735 Post Road, Suite 4
Fairfield, CT 06824
RE: The tariff classification of footwear uppers from Germany
Dear Ms. Abraham:
In your letter dated May 26, 2004, you requested a tariff classification ruling on behalf of Florida Shoe Import, Inc., for a footwear upper of wool.
The item submitted with your ruling request is an open-heel, clog style sandal upper made of wool felt and cemented to a plastic mid-sole that completely closes the bottom. You describe the subject merchandise as adult size “clog” style uppers. Each of the uppers is made up of several pieces of felt that have been sewn together and glued to a plastic resin mid-sole. The mid-sole is also covered with a layer of wool felt. The “upper” does not have an outer sole at the time of importation. It is assumed that the outer sole will be applied in the United States. You have provided a value of between $14-16/pair.
Provisions of subheading 6406.10 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.
On November 17, 1993, in the Customs Bulletin, Volume 27, Number 46, Customs published Treasury Decision (T.D.) 93-88, which contains certain footwear definitions used by Customs import specialists to classify footwear. The footwear definitions were provided merely as guidelines and, although consulted here, are not to be construed as Customs rulings. With regard to “formed uppers,” T.D. 93-88 states, in pertinent part:
In general, provisions for “formed uppers” include all items which have a layer of material between most of the foot and the ground, and which, after lacing or buckling, if needed will stay on the foot if worn in the condition as imported and are shaped to fit the human foot.
In the subject case, the upper is formed into the shape of the foot by a stiffening process and retains that shape when removed from the footbed (mid-sole). In this regard the upper is considered a “formed upper” for classification purposes.
The applicable subheading for this item will be 6406.10.40 (HTS), which provides for parts of footwear, uppers and parts thereof, formed uppers, other, valued over $12/pair. The general rate of duty will be 7.5 percent ad valorem.
The submitted sample is not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
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, Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division