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NY H86697




February 8, 2002

CLA-2-64:RR:NC:TA:347 H86697

CATEGORY: CLASSIFICATION

TARIFF NO.: 6406.10.6500 ; 6406.10.9090

Ms. Stacey Riester
Red Wing Shoe Company, Inc.
314 Main St.
Red Wing, MN 55066-2337

RE: The tariff classification of footwear uppers from China

Dear Ms. Reister:

In your letter dated January 7, 2002 you requested a tariff classification ruling.

You have provided two samples of footwear uppers, which you have identified and labeled as “Exhibit 1” and “Exhibit 2” and also two lists, identified as “Exhibit 1A” and “Exhibit 2A.” The two lists are outlines of the additional steps and processes that each of these respective uppers will undergo after importation at your U.S. facilities to become complete and finished footwear.

The upper marked as Exhibit 1 is, as you state, an above the ankle height shoe/boot upper that has an external surface area consisting of leather component pieces stitched together, a padded tongue, a sewn-in textile bootie liner and a thin fabric inner lining partially covering both the toe area and an unformed plastic stiffener inserted between the outside leather back counter and the fabric lining. The toe area of this leather shoe upper flares outward in a flat unshaped manner and the back heel area is mostly unshaped, since as you state, it has not yet been formed by heat, pressure, lasting, molding or otherwise. Additionally, the bottom of this upper is completely open, lacking any insole or sewn-on sock bottom.

The upper marked as Exhibit 2 is, as you state, an oxford style below the ankle height shoe upper that has an external surface area consisting of leather component pieces stitched together, a padded tongue and a padded textile material inner lining covering an unformed plastic stiffener inserted between the outside leather back counter and the textile lining. The toe area of this leather shoe upper flares outward in a flat unshaped manner and the back heel area with its plastic stiffener insert, you state, has not been formed by heat, pressure, lasting, molding or otherwise. This upper does have a bottom that is partially stitched closed around the front toe area with a “stroble sock” underfoot. However, it is our observation that, as you also state, there is no evident shaping of this upper by pressure bending, application of heat or otherwise at the front and that even the back heel portion where a plastic stiffener is present has not been bent to the semi-circular heel shape of the finished shoe. Therefore, this upper will not be considered a “formed upper” because it has not been shaped otherwise than by simply closing at the bottom.

The applicable subheading for the two sample shoe uppers, identified by you as “Exhibit 1” and “Exhibit 2,” will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear uppers and parts thereof, which are not “formed uppers” and in which the upper’s external surface is predominately leather. The rate of duty will be Free.

In your letter you also ask us to address the question of the classification of these two referenced shoe uppers, each bagged together with a “cardboard toe piece.” The cardboard toe pieces will be separately classified in subheading 6406.10.9090, HTS, which provides for parts of footwear, which are shoe uppers or parts thereof, and which are essentially of a material other than rubber and/or plastics, leather or textile materials. The rate of duty will be 5.4% ad valorem.

You also state that these bagged together uppers and cardboard toe pieces may be shipped to the U.S. in a shipping container that will also include separate boxes of other components, including midsoles and rubber bottoms, that will ultimately be attached to the uppers during the bottoming and assembly processes and will involve additional manufacturing at your U.S. facilities. You further state that there will be uneven quantities of the various separate footwear components shipped together in the same container with these unformed shoe uppers and it is your contention that when shipped together in this manner the uppers and the other component parts are not to be classified together as being “constructively assembled.”

Classification of merchandise under the HTS is governed in accordance with the General Rules of Interpretation (GRI’s). GRI 2(a) provides that any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished, which are entered unassembled or disassembled. However, since you state that there will be uneven quantities of the various separate footwear components packaged separately in bulk and in separate boxes, all these various individual footwear parts, which include midsoles, rubber bottoms and unformed leather uppers and parts, should all be classified separately in their appropriate subheadings. Based on your claimed scenario, we agree that if you ship uneven quantities of footwear parts together in the same container, the various parts will not be considered as unassembled or disassembled footwear.

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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