CLA-2-64:S:N:N8:346-ST 887332
Ms. Beverly Feagans
G.S. Engers & Co.
333 Richmond Street
El Segundo, CA 90246
RE: The tariff classification of a leather boot "upper" from
China.
Dear Ms. Feagans:
In your letter dated June 11, 1993 for Amtrail, Inc., received
here on June 16, 1993, you requested a tariff classification
ruling.
You state the issue as follows:
"The sample attached is a suede leather boot upper that will
be finished at Amtrail's factory in California. The question that
Amtrail has is that since there will not be a sole lasted to the
upper, will this be considered a "formed upper" to be classified
at 6406.10.0050/10% or would 6406.10.6500/5.3% be the correct
harmonized number?"
From our examination of your sample, it is clear that the
upper was first fully lasted to a cardboard insole and that, in
this process the leather was both front and back part lasted to its
final shape. At this point,the item was clearly a "formed upper".
However, all of the cardboard insole was then cut away except for
the part cemented to the top side of the lasting allowance, which
is about .5 inches wide. The result is a hole about 1.5 inches
wide, almost the full length of the bottom of the "upper". On that
basis, this sample upper's bottom is not "closed" for the purposes
of HTS Chapter 64, Additional U.S. Note 4.
The applicable subheading for this sample, no style or stock
number given, will be 6406.10.6500, Harmonized Tariff Schedule of
the United States (HTS), which provides for "unformed" uppers and
parts thereof, whose external surface is predominately leather.
The duty rate will be 3.7 percent ad valorem.
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