CLA-2-64:OT:RR:NC:N4:447
Mr. Quinn O’Rourke
LaCrosse Footwear, Inc.
17634 NE Airport Way
Portland, OR 97230
RE: The tariff classification of footwear parts from the United States
Dear Mr. O’Rourke:
In your letter dated April 5, 2010 you requested a classification ruling.
The submitted sample, style #43513 “Combat Hiker,” is identified by you as an “unlasted” footwear upper composed predominately of leather material. Attached to the inside of the upper is a “sock” liner which is completely closed at the bottom. You describe this sock liner as an “around the world” liner which is “one stitch seam and one piece of tape that seals the liner all around the hemisphere of the liner.” You state that the sample upper is produced by your subsidiary manufacturing facility in Portland, OR but that final production will most likely take place in China, where the upper will be lasted and glued to the outer sole. In a subsequent telephone conversation with our office regarding the nature of your request, you stated that you were not sure how to classify the submitted sample, i.e. as a “formed” upper or as an “unformed” upper.
In determining whether or not to classify uppers as “formed,” one of the factors we look to is whether the bottom of the upper is closed. Since the sample upper and sock liner are constructively assembled, we could say that the upper has a closed bottom. The other factor we look to is whether the upper is shaped. Additional U.S. Note 4 to Chapter 64, Harmonized Tariff Schedule of the United States, (HTSUS), provides in pertinent part…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. The heel area of the sample upper appears to be shaped in some manner. You stated in a subsequent communication with this office that the heel is shaped by heat in a “back part molder” similar to that of a “last.” However, formed uppers do not include any upper which is completely unlasted, i.e. no part of it has been bent (lasted) inward to the horizontal. The front toe area of the sample upper is completely unformed and is flared outward in a flat, unshaped manner. Consequently, the sample upper will not be considered a “formed upper” for tariff purposes.
The applicable subheading for style #43513, “Combat Hiker” will be 6406.10.6500, HTSUS, which provides for parts of footwear; uppers and parts thereof, other than stiffeners: other than formed uppers; of leather. The rate of duty is Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The submitted sample upper is marked with the country of origin, USA. However, you stated that it is your intention to import the complete footwear item from China. If the complete item is imported as the sample, it 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 this ruling letter 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 this ruling, contact National Import Specialist, Stacey Kalkines at (646) 733-3042. Sincerely,
Robert Swierupski
Director,
National Commodity Specialist Division