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NY 809675




May 25, 1995

CLA-2-64:S:N:N8:346 809675

CATEGORY: CLASSIFICATION

TARIFF NO.: 6406.10.6500

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

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