CLA-2-64:RR:NC:TP:347 F82881
Ms. Karen MacGillivray
Tower Group International
128 Dearborn Street
Buffalo, NY 14207
RE: The tariff classification of uppers from China.
Dear Ms. MacGillivray:
In your letter dated February 7, 2000, written on behalf of your client, Solar Link International, Inc., you requested a tariff classification ruling.
You have submitted a sample of what you state is an unformed shoe upper, style #762, which you state is composed of 70% rubber/plastics and 30% nylon, and is of slip construction. You also state that the manufacturing process done in China is as follows: the upper is sewn together and one quarter-sized hole is cut out at the end of the underfoot. In the U.S., the quarter-sized hole will be patched up with a small piece of fabric and the outer sole will be attached to the upper.
Although this upper has a closed bottom and has been shaped, featuring stiffeners in the front and back portions, it is an “unformed upper” as per Headquarters Ruling Letter (HRL) 082573 dated December 28, 1989, which stated that uppers which have substantial openings cut out of the bottoms are not closed within the meaning of Additional U.S. Note 4 to chapter 64, Supra. In this regard, this upper is not a “formed upper” for tariff purposes. See also Headquarters Ruling Letter (HRL) 954790 dated September 28, 1993, where it was ruled that the term “formed uppers” does not include moccasin uppers with a significant sized hole (the size of a nickel or larger) in the bottom layer whether or not the upper is fully formed (lasted) unless the piece which will cover that opening is in the same shipment.
The applicable subheading for the upper, style #762, will be 6406.10.60, Harmonized Tariff Schedule of the United States (HTS), which provides for parts of footwear, which are parts of footwear uppers which are less than formed uppers, which are of rubber or plastic material. The rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling 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 the ruling, contact National Import Specialist Richard Foley at 212-637-7089.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division