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NY 858480


December 28, 1990

CLA-2-64:S:N:N3D:346 Y 858480

CATEGORY: CLASSIFICATION

TARIFF NO.: 6406.10.65, 6406.99.60, 6406.99.1540

Chase, Leavitt Inc.
Ten Dana Street
Portland, Maine 04112

RE: The tariff classification of footwear "uppers", insoles, a sock lining and a heel pad from Thailand.

Dear Sir:

In your letter dated November 21, 1990, you requested a tariff classification ruling, on behalf of your client, G.H. Bass & Co.

The samples which you have submitted are described as follows:
Style Original is a leather upper which partially covers the bottom of the foot, but which has not been shaped by lasting. In addition, the sample has a hole at the bottom of approximately 3 inches in length, measured from the back of the heel. There are metal eyelets along the sides of the throat. Stapled to the upper is a a half insole which is composed of a leather piece and a foam cushion. The insole runs from the heel to the mid foot. On the surface of the insole are the words, "Made in the U.S.A.".

Style BUC is a leather upper which covers the top of the foot but which is completely open and unformed at the bottom. There are eyelets along the sides of the throat. Stapled to the upper is a half insole which is composed of a leather piece and a foam cushion. The insole runs from the heel to the mid foot.

Style Chrissie is a leather upper which covers the top of the foot but which is completely open and unformed at the bottom. There are eyelets along the sides of the throat. Stapled to the upper is a man-made textile sock lining which will cover the bottom of the foot in the completed shoe. There is also an elliptic shaped piece of leather of the same type as the upper, approximately 2 inches long, with the word "Bass" inside an oval boarder printed in gold. We believe that this additional piece of leather is a heel pad.

You state in your ruling request that the uppers will be imported separately from the attached insoles or sock lining and heel pad at times, and at other times the uppers will be imported with the insoles or sock lining and heel pad. You have requested a ruling for the items imported together and separately. This ruling will cover the importation of the above stated items when they are imported separately. We will assume for the purposes of this ruling that these items will be sold directly to a footwear maker, who will use them in the production of shoes. The classification and marking of the items when imported together (i.e., upper with insole or sock lining and heel pad) will be covered in a ruling letter that will be issued by Customs Headquarters.

Per CR 134.35, none of these components need to have the country of origin individually marked upon it. However, the half insole that will be placed in style "Original" has "MADE IN U.S.A." stamped on it. This may be prohibited. Customs Headquarters will reply to you directly on this point.

The applicable subheading for the all three of the submitted uppers will be 6406.10.65, Harmonized Tariff Schedule of the United States (HTS), which provides for shoe uppers, which are less than "formed uppers" and in which the upper's external surface is predominately leather. The rate of duty will be 3.7% ad valorem.

The applicable subheading for the submitted leather insoles and heel pad will be 6406.99.60, HTS, which provides for removable insoles, heel cushions, and similar articles of leather. The rate of duty will be 5% ad valorem.

We note that you state that these shoe parts will be manufactured in Taiwan, Thailand, and Korea. However, we further note that on each of your three footwear detail forms Thailand is stated as being the country of origin. We will assume that is the case for the purposes of this ruling that Thailand will be the country of origin of all these parts.

Articles classifiable under subheading 6406.10.65, and subheading 6406.99.60 HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

The applicable subheading for the submitted sock lining will be 6406.99.1540, HTS, which provides for parts of footwear other than uppers and soles which are made of textile materials of man- made fibers. The duty rate will be 17% ad valorem.

This item falls within textile category designation 659. As a product of Thailand this merchandise is subject to a visa requirement but not quota restraints based upon international textile trade agreements.

Due to the changeable nature of these agreements you are advised to contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 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.

Sincerely,

Jean F. Maguire
Area Director

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