HQ 085096: Leather uppers produced in Brazil

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 085096

                                  October 11, 1989


          CLA-2 CO:R:C:G 085096 DFC

          CATEGORY: Classification

          TARIFF NO.: 6406.10.6500

          Mr. Victor M. Morales
          Vice President Fermin R. Morales, Inc.
          U.S. Customs Brokers
          P.O. Box 2050
          Old San Juan Sta.
          San Juan, Puerto Rico 00903-2050

          RE: Leather uppers produced in Brazil

          Dear Mr. Morales:

               Your letter dated June 15, 1989, addressed to the District
          Director of Customs at San Juan concerning the tariff
          classification of leather shoe uppers, has been referred to this
          office for a direct reply to you.  Samples were submitted for
          examination.

          FACTS:

               The five samples are stitched leather uppers with textile
          linings.  If these uppers were put on the foot as is, leather
          would be under the front half of the foot but most of the heel
          would touch the ground due to the large openings/slits in the
          rear.

          ISSUE:

               Are the samples considered formed uppers for tariff
          purposes?

          HOLDING:

               For the purpose of this reply, it is assumed that no other
          components of the finished shoes will be in the same shipment and
          that the leather is either not coated with plastic or, if it is,
          that the coating is less than .15mm thick.  Both of these
          assumptions are subject to verification by the port of entry.
















                                         -2-


               You suggest that these uppers are classifiable under
          subheading 6406.10.70, Tariff Schedule of the United States
          Annotated (HTSUSA), as parts of footwear, uppers and parts
          thereof, other, other, of textile materials of which over 50
          percent of the external surface area (including any leather
          accessories or reinforcements such as mentioned in note 4(a) to
          this chapter is leather.

                Legal Note 4(a) to chapter 64, HTSUSA, reads as follows:

                4.    Subject to note 3 to this chapter:

                      (a)   The material of the upper shall be taken to be
                            the constituent material having the greatest
                            external surface area, no account being taken
                            of accessories or reinforcements such as ankle
                            patches, edging, ornamentation, buckles, tabs,
                            eyelet stays or similar attachments;

               Pursuant to this note the samples cannot be classified under
          6406.10.70, HTSUSA, because no part of their external surface
          area is textile.

               It is our observation that all five samples are quite far
          from their final shape as completed footwear.  Inasmuch as there
          are no crease marks in the leather along the line where it would
          turn under the foot in the finished shoe, it is apparent that
          either these items were never on a footwear last or were on so
          briefly that no shaping occurred.

          HOLDING:

               The samples are classifiable under subheading 6406.10.6500,
          HTSUSA, as parts of footwear, uppers and parts thereof, other,
          other, of leather.  The applicable rate of duty for this
          provision is 5.3 percent ad valorem.

               The proper marking of these samples will be the subject of a
          separate letter to you.


                                     Sincerely,




                                     John Durant, Director
                                     Commercial Rulings Division













          6cc A.D. NY Seaport
          1cc Dist Dir San Juan
          1cc James Sheridan NY Seaport
          Cahill library/peh
          085096