CLA-2-64:S:N:N8:346 809675
Ms. Diane S. Nichols
Cole-Haan
One Cole-Haan Drive
Yarmouth, ME 04096-1515
RE: The tariff classification of footwear uppers from India.
Dear Ms. Nichols:
In your letter dated April 24, 1995, you requested a tariff
classification ruling.
The samples you have submitted are three different styles of
leather shoe uppers described as follows:
Sample "buffalo" - A woman's leather moccasin style shoe
upper, with a vamp section comprised of woven .5 centimeter(cm)
wide leather strips. The bottom has an oblong hole measuring
approximately 3cm by 1.5cm, with a slit extending from it
approximately 7cm long. Although this upper has been shaped by
stitching, it has not been back part lasted. You state in your
letter, that a leather sock lining may or may not be imported
with this upper. If imported assembled inside this upper, it
will be classified together with the upper.
Sample "nubuck" - A woman's moccasin style leather shoe
upper with a large rectangular shaped opening at the bottom
measuring approximately 12cm long by 4.5cm wide, extending
forward from the heel counter. The upper is lined with leather
and has not been back part lasted. You state in your letter,
that a leather sock lining may or may not be imported with this
upper. If imported assembled inside this upper, it will be
classified together with the upper.
Sample "woven black" - A leather upper created from leather
strips woven and shaped on a last, with a stitched on closed
leather bottom and a tacked on fiberboard insole containing a
steel shank. A round hole measuring approximately 2cm in
diameter has been cut out near the front of this upper's
otherwise completely closed bottom.
The applicable subheading for the two shoe uppers identified
as samples "buffalo" and "nubuck", with or without leather sock
linings, will be 6406.10.6500, Harmonized Tariff Schedule of the
United States (HTS), which provides for shoe uppers or the parts
thereof, which are less than formed uppers with insoles which
would cover all or most of the wearer's foot, and in which the
upper's external surface is predominately leather. The duty rate
will be 3 percent ad valorem.
Articles classified under subheading 6406.10.6500, HTS,
which are products of India, are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
The question of classification for the shoe upper identified
as sample "woven black" is being referred to the Office of
Regulations and Rulings, U.S. Customs Service Headquarters, 1301
Constitution Avenue, N.W., Washington, D.C. 20229. A ruling will
be issued to you from that office.
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