HQ 952415: Revocation of CLA-2-71:S:N:FNIS D19 873753; Footwear; Unformed Uppers; HQ 952001; 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 952415
                         August 24, 1992


CLA-2 CO:R:C:M 952415 DWS

CATEGORY: Classification

TARIFF NO: 6406.10.65

Mr. Sidney Friedin, President
Sidney Freiden, Inc.
1119 Santa Isabel Avenue
P.O. Box 1029
Laredo, TX 78042

RE: Revocation of CLA-2-71:S:N:FNIS D19 873753; Footwear;
    Unformed Uppers; HQ 952001; 6406.10.05; 6406.10.10

Dear Mr. Freiden:

     In a letter dated May 7, 1992 (CLA-2-71:S:N:FNIS D19
873753), you were advised that the subject footwear uppers would
be classifiable under subheading 6406.10.05, Harmonized Tariff
Schedule of the United States (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."  

     This is to notify you of a change in the classification of
the subject merchandise as a result of HQ 952001, a copy of which
is enclosed.  The footwear uppers are now classifiable under
subheading 6406.10.65, HTSUS, which provides for: "[u]ppers and
parts thereof, other than stiffeners: [o]ther: [o]f leather." 
The general, column one rate of duty is 3.7 percent ad valorem.

                           Sincerely,



                           John Durant, Director
                           Commercial Rulings Division