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NY 856222

Oct. 09, 1990

CLA-2-64:S:N:N3D:346 M 856222


TARIFF NO.: 6406.10.6500

Mr. John Pellegrini
Ross & Hardies
529 Fifth Avenue
New York, New York 10017-4608

RE: The tariff classification of women's leather shoe uppers from the Dominican Republic and Mexico.

Dear Mr. Pelligrini:

In your letter dated September 12, 1990, on behalf of your client Timberland Company, you requested a tariff classification ruling.

The submitted sample, no style number indicated, is a woman's stitched-together mocassin type leather upper. The upper has a partially closed bottom, with a hole measuring approximately 3 1/2 inches in length and between 1/2" and 11/16" wide, two metal eyelets and is front part and back part lasted.

We note that you have indicated that the external surface of this shoe's upper is predominately leather. We will assume, for the purposes of this ruling, that the leather component parts are not coated with plastic.

The applicable subheading for the shoe upper described above will be 6406.10.6500 Harmonized Tariff Schedule of the United States (HTS), which provides for shoe uppers which are less than "formed uppers" and whose external surface is predominately leather. The duty rate will be 3.7% ad valorem.

Articles classifiable under subheading 6406.10.6500, HTS, which are products of the Dominican Republic and Mexico, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section l77 of the Customs Regulations (l9 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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