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NY 864626

JULY 18, 1991

CLA-2-64:S:N:N3:D 346SM 864626


TARIFF NO.: 6406.10.6500

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

RE: The tariff classification of leather boot uppers from the Dominican Republic (DR).

Dear Mr. Pellegrini:

In your letter, dated June 26, 1991, for the Timberland Co., you requested a tariff classification ruling.

Your sample, stock no. 72065 or 72085, "Upland Field Boot" is a leather boot upper with a "Goretex" boot liner stitched in the collar. The leather upper per se, is completely open at the bottom and has not been lasted (the edges of the leather point straight down) and has no shaping beyond the results of simply stitching the pieces of leather together. The "Goretex" liner covers the bottom of the foot, but it too has no shaping beyond the results of simply stitching together the pieces of fabric.

We agree with you that the item is not a "formed upper" since, even though the item, in a sense, has "a closed bottom" it has not been "shaped" by any means other than "simply" stitching flat pieces of material together. We note that this lack of shaping results in a "flat" item which could not have its shape changed by being tightly packed together.

We assume from your description that the leather of the upper is not coated with plastic or, if it is, that the coating is less than .15mm thick.

The applicable subheading for the sample will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for "unformed" footwear uppers, whose external surface is predominately leather. The rate of duty will be 3.7 percent ad valorem.
For entries on and after July 1, 1991, this HTS from the DR is not eligible for duty free treatment under the Generalized System of Preferences (GSP).

Since this "unformed" upper will be "substantially changed", the maker will be the ultimate purchaser and these items, therefore, do not need to be individual marked "Made in DR".

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.


Jean F. Maguire
Area Director

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