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NY E89089




October 26, 1999

CLA-2-64:RR:NC:TA:347 E89089

CATEGORY: CLASSIFICATION

TARIFF NO.: 6406.10.77, 6406.10.90.

Mr. Richard J. Kaplan
Lamb & Lerch
233 Broadway
New York, NY 10979

RE: The tariff classification of footwear uppers.

Dear Mr. Kaplan;

In your letter dated October 13, 1999 you requested a classification ruling on behalf of your client, Converse Inc., for two textile footwear uppers from Mexico.

You state that the subject merchandise consists of canvas textile uppers which Converse expects to use in the United States in the production of finished rubber-soled, canvas-upper footwear.

The submitted samples, which bear no identifying style numbers, are referred to as Exhibit 1 (white mule type upper) and Exhibit 2 (blue boat type moc upper). Both are, as you state, canvas textile footwear uppers with stitched on non-woven textile lasting boards which close the bottoms. The uppers will be used in the production of slip-lasted footwear. You state that the assembler in Mexico will cut a circular hole of a diameter slightly greater than one and one quarter inch (1 ¼”) out of the heel portion of each lasting board.

Additional U.S. Note 4, Chapter 64, Harmonized Tariff Schedule of the United States (HTS), provides that for purposes of this chapter;

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.

In this regard, the submitted samples are not “formed uppers”.

The applicable subheading for both uppers, if of cotton, will be 6406.10.77, (HTS), which provides for parts of footwear, uppers and parts thereof, other than stiffeners, other than formed uppers, other, of cotton. The General Rate of duty is 11.2 percent ad valorem. The Special Rate for Mexico is Free, or 6406.10.90, if of textile materials other than cotton, which provides for parts of footwear, uppers and parts thereof, other than stiffeners, other than formed uppers, other, The General Rate of duty is 6.8 percent ad valorem. The Special Rate for Mexico is Free.

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, Richard Foley at (212) 637-7089.

Sincerely,

Robert Swierupski
Director,

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