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HQ 085096


October 11, 1989

CLA-2 CO:R:C:G 085096 DFC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6406.10.6500

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.

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

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