CLA-2-64:S:N:N8:346 883783
Mr. Sidney Freidin
Sidney Freidin, Inc.
119 Santa Isabel Ave, POB 1029
Laredo, TX 78042
RE: The tariff classification of uppers and boots from, we
presume, Mexico.
Dear Mr. Freidin:
In your letter dated March 9, 1993, for Impo Inc., you
requested a tariff classification ruling.
You describe the first sample as follows: "This is a
footwear upper which has an external surface area consisting of
49 percent leather and 51 percent rubber and /or plastics. This
item, as you will see, is not lasted or shaped or formed, and is
open at the bottom."
The second sample, Style "Roper" is a child's slip-on,
western boot with a leather upper and a plastic sole. It is of
welt construction.
The applicable subheading for the upper, based on your
statement, will be 6406.10.6000, Harmonized Tariff Schedule of
the United States (HTS), which provides for uppers, which are
less than "formed uppers" and in which the upper's external
surface is predominately rubber and/or plastics (Note that an
accessory or reinforcement stitched on top of another material is
not part of the upper's external surface but the material hidden
underneath is). The duty rate will be 5.3 percent ad valorem.
The applicable subheading for the boot will be 6403.91.30,
Harmonized Tariff Schedule of the United States (HTS), which
provides for other footwear with outer soles of plastic and
uppers of leather, covering the ankle, welt footwear. The duty
rate will be 5 percent ad valorem.
We note that neither sample is marked. However, since the
upper can obviously be imported only by a footwear maker to
"substantially change" it into footwear, it will not be necessary
to mark each upper with the country of origin if the cartons are
marked (CR 134.35). Each boot in the prospective shipments must
be "marked in a conspicuous place as legibly, indelibly and
permanently as the nature of the article will permit" (CR
134.11).
Articles classifiable under subheadings 6406.10.6000 HTS,
which are products of Mexico are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
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
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport