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NY H85950




January 3, 2002

CLA-2-64:RR:NC:347:H85950

CATEGORY: CLASSIFICATION

TARIFF NO.: 6406.10.05, 6406.10.10, 6406.10.65

Mr. Harvey Arias
Romika USA, Inc.
8730 NW 36th Avenue
Miami, FL 33147

RE: The tariff classification of footwear uppers from Yugoslavia

Dear Mr. Arias:
In your letter dated December 5, 2001, you requested a tariff classification ruling five footwear uppers which you state are all leather.

As you know, in general, provisions for “formed uppers” include all items which have a layer of material between most of the foot and the ground (closed bottoms), and which, after lacing or buckling, if needed will stay on the foot if worn in the condition as imported and are shaped to fit the human foot by lasting, molding or otherwise, but not by simply closing at the bottom.

Based on our interpretation of this language, lasting and molding are not the only methods by which an upper may be shaped. It is our observation that the shaping in the subject uppers could not have resulted from “simply closing at the bottom (i.e., shaping of the upper by stitching only.) Four of the five instant footwear uppers have plastic stiffeners which give the backs the rounded, basically semi-circular shape of a shoe. This features gives the footwear uppers noticeably more of their finished shape than if they were simply closed at the bottom. In addition, when the stitching is removed from the underfoot, the unlasted uppers retain their shoe shape. The submitted footwear uppers are therefore considered “formed” for tariff purposes. As implied in HRL 950946 dated June 22, 1992, the presence of a relatively rigid piece which requires the upper to maintain at least in part, it’s imported shape in the finished shoe is a critical consideration.

The samples submitted with your request, which you refer to as Memphis 01-200, Memphis 01-100, Memphis 14 and Memphis 01G are formed uppers for tariff purposes as they all contain a molded plastic inside back counter which imparts the shape of the foot to the imported item not simply by closing at the bottom. The sample that you refer to as Mokasso 202G does not have a molded plastic inside back counter and only assumes the shape of the foot by closing at the bottom. In this regard, this item is not a formed upper for tariff purposes.

The applicable subheading for items Memphis 01-200, Memphis 01-100, Memphis 14 and Memphis 01G in sizes up to and including American men’s size 8 will be 6406.10.10, Harmonized Tariff schedule of the United States (HTS), which provides for parts of footwear, formed uppers, of leather, for other persons. The rate of duty will be 10 percent ad valorem. The applicable subheading for sizes larger than American size 8 will be 6406.10.05 (HTS), which provides for parts of footwear, formed uppers, of leather, for men, youths and boys. The rate of duty will be 8.5 percent ad valorem.

The applicable subheading for item Mokasso 202G will be 6406.10.65 (HTS), which provides for parts of footwear, uppers and parts thereof, other than formed uppers, of leather. 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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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