HQ 952001: Revocation of Ruling Letter 873753; Footwear; Unformed Upper; Chapter 64, Additional U.S. Note 4; 6406.10.05; 6406.10.10

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 952001
                         August 24, 1992


CLA-2 CO:R:C:M 952001 DWS

CATEGORY: Classification

TARIFF NO.: 6406.10.65

District Director
U.S. Customs Service
511 N.W. Broadway
Federal Building
Portland, OR 97209 

RE: Revocation of Ruling Letter 873753; Footwear; Unformed Upper;
    Chapter 64, Additional U.S. Note 4; 6406.10.05; 6406.10.10

Dear Sir:

     This is in reference to your memorandum of June 2, 1992
(CLA-1:CS HWS), concerning ruling letter 873753, issued by your
office on May 7, 1992, concerning the classification of footwear
uppers under the Harmonized Tariff Schedule of the United States
(HTSUS).  Samples were submitted for our examination together
with a letter dated May 13, 1992, from Sidney Freidin, Inc., and
a letter dated May 12, 1992, from Brown Shoe Company.

FACTS:

     The subject merchandise consists of unfinished footwear
uppers.  The upper as imported is basically the shell of a
finished upper.  Rough leather pieces have been sewn together,
giving the upper some shape.  It is closed at the bottom but has
not been lasted.  It lacks both an outsole and the protective
leather shell that will be assembled after importation.  The
importer has provided a description of the lengthy assembly
process in the U.S.

ISSUE:

     What is the proper classification of the subject footwear
uppers under the HTSUS?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUS is in
accordance with the General Rules of Interpretation (GRI's),
taken in order.  GRI 1 provides that classification is determined
according to the terms of the headings and any relative section
or chapter notes.
     In ruling letter 873753, the subject merchandise was held
classifiable under subheading 6406.10.05, HTSUS, which provides
for: "[f]ormed uppers: [o]f leather or composition leather: [f]or
men, youths and boys", and under subheading 6406.10.10, HTSUS,
which provides for: "[f]ormed uppers: [o]f leather or composition
leather: [f]or other persons."

     In part, chapter 64, additional U.S. note 4, HTSUS, states
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."

     The subject upper is not formed.  Even though closed at the
bottom, the upper has not been shaped by lasting.  This operation
will occur after importation into the U.S.  The only form given
to the upper is that of the stitching of the rough leather pieces
together.  However, this "shape" is far from the shape of the
finished upper.

     Therefore, the merchandise is classifiable under subheading
6406.10.65, HTSUS, which provides for: "[u]ppers and parts
thereof, other than stiffeners: [o]ther: [o]f leather."

     By Headquarters Ruling Letter 952415, copy enclosed, we have
revoked ruling letter 873753.

HOLDING:

     The subject footwear uppers are classifiable under
subheading 6406.10.65, HTSUS.  The general, column one rate of
duty is 3.7 percent ad valorem.

     Ruling letter 873753 is revoked in its entirety by 
Headquarters Ruling Letter 952415.

                           Sincerely,



                           John Durant, Director
                           Commercial Rulings Division