CLA-2 CO:R:C:G 085096 DFC
Mr. Victor M. Morales
Vice President Fermin R. Morales, Inc.
U.S. Customs Brokers
P.O. Box 2050
Old San Juan Sta.
San Juan, Puerto Rico 00903-2050
RE: Leather uppers produced in Brazil
Dear Mr. Morales:
Your letter dated June 15, 1989, addressed to the District
Director of Customs at San Juan concerning the tariff
classification of leather shoe uppers, has been referred to this
office for a direct reply to you. Samples were submitted for
examination.
FACTS:
The five samples are stitched leather uppers with textile
linings. If these uppers were put on the foot as is, leather
would be under the front half of the foot but most of the heel
would touch the ground due to the large openings/slits in the
rear.
ISSUE:
Are the samples considered formed uppers for tariff
purposes?
HOLDING:
For the purpose of this reply, it is assumed that no other
components of the finished shoes will be in the same shipment and
that the leather is either not coated with plastic or, if it is,
that the coating is less than .15mm thick. Both of these
assumptions are subject to verification by the port of entry.
-2-
You suggest that these uppers are classifiable under
subheading 6406.10.70, Tariff Schedule of the United States
Annotated (HTSUSA), as parts of footwear, uppers and parts
thereof, other, other, of textile materials of which over 50
percent of the external surface area (including any leather
accessories or reinforcements such as mentioned in note 4(a) to
this chapter is leather.
Legal Note 4(a) to chapter 64, HTSUSA, reads as follows:
4. Subject to note 3 to this chapter:
(a) The material of the upper shall be taken to be
the constituent material having the greatest
external surface area, no account being taken
of accessories or reinforcements such as ankle
patches, edging, ornamentation, buckles, tabs,
eyelet stays or similar attachments;
Pursuant to this note the samples cannot be classified under
6406.10.70, HTSUSA, because no part of their external surface
area is textile.
It is our observation that all five samples are quite far
from their final shape as completed footwear. Inasmuch as there
are no crease marks in the leather along the line where it would
turn under the foot in the finished shoe, it is apparent that
either these items were never on a footwear last or were on so
briefly that no shaping occurred.
HOLDING:
The samples are classifiable under subheading 6406.10.6500,
HTSUSA, as parts of footwear, uppers and parts thereof, other,
other, of leather. The applicable rate of duty for this
provision is 5.3 percent ad valorem.
The proper marking of these samples will be the subject of a
separate letter to you.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc A.D. NY Seaport
1cc Dist Dir San Juan
1cc James Sheridan NY Seaport
Cahill library/peh
085096