HQ 084859: Tariff classification of leather footwear uppers

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 084859

                                    July 31, 1989


          CLA-2  CO:R:C:G  084859

          CATEGORY: Classification

          TARIFF NO.: 6406.10.1000

          William J. Maloney, Esq.
          Rode & Qualey
          Attorneys at Law
          295 Madison Avenue
          New York, NY 10017

          RE: Tariff classification of leather footwear uppers

          Dear Mr. Maloney:

                Your letter dated May 24, 1989, addressed to our New York
          office concerning the tariff classification and marking
          requirements applicable to certain leather footwear uppers
          manufactured in the Dominican Republic, has been referred to this
          office for a direct reply to you.  Samples were submitted for
          examination.

          FACTS:

                The upper marked Exhibit 1 is called an open back moccasin
          upper.  The bottom of the upper is completely closed and a
          midsole is sewn to the bottom.

                The upper marked Exhibit 2 is called a closed back moccasin
          upper.  The bottom of the upper is open at the heel.  There is a
          midsole partially attached to the bottom of the upper except at
          the heel.

          ISSUE:

                Are the sample uppers considered formed uppers for tariff
          purposes?

          LAW AND ANALYSIS:

                Additional U.S. Note 4. is relevant here.  It provides in
          pertinent part that "[p]rovisions 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."














                                         -2-


                It is your opinion that the samples are properly
          classifiable under subheading 6406.10.6500, HTSUSA, as parts of
          footwear, uppers and parts thereof, other.

                You claim that these uppers cannot be considered "formed
          uppers" for tariff purposes because they have not been back-part
          lasted or otherwise lasted or molded to shape prior to
          importation.

                As support for your position you cite Headquarters Ruling
          Letter 082075 dated December 1 1988, which concluded that
          moccasin type uppers closed at the bottom, but which were not
          back-part lasted and required "further processing to attain their
          final shape" were precluded from classification as "formed
          uppers."

                It should be noted that in the cited ruling samples A, B,
          and C were found not to be formed uppers solely because they were
          not back-part lasted, but also because of limited or minimal
          degrees of shaping.

                Although the instant samples are not back-part lasted, it
          is clear to us that the stitching on the separate, fairly rigid
          leather midsole gives these uppers much of their ultimate shape,
          form and size (in particular, only one size and width shoe can
          now be the final result) and that this process was far more than
          "simply closing at the bottom."  It is our observation that both
          bottoms are "mostly closed."  Consequently, we consider the
          samples to be formed uppers.

                A separate ruling will be issued to you concerning the
          proper country of origin marking of the samples.

          HOLDING:

                The samples are classifiable under subheading 6406.10.1000,
          HTSUSA, as parts of footwear, uppers and parts thereof, other
          than stiffeners, formed uppers, of leather, for other persons.
          The applicable rate for this provision is 10 percent ad valorem.
          It is assumed that the finished shoe will be commonly worn by
          both sexes.

                                     Sincerely,




                                     John Durant, Director
                                     Commercial Rulings Division












          6cc AD NY Seaport
          1cc James Sheridan NY Seaport
          1cc John Durant
          1cc Legal Referencecahill lib. 084859