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NY 883783

March 18, 1993

CLA-2-64:S:N:N8:346 883783


TARIFF NO.: 6406.10.6000; 6403.91.30

Mr. Sidney Freidin
Sidney Freidin, Inc.
119 Santa Isabel Ave, POB 1029
Laredo, TX 78042

RE: The tariff classification of uppers and boots from, we presume, Mexico.

Dear Mr. Freidin:

In your letter dated March 9, 1993, for Impo Inc., you requested a tariff classification ruling.

You describe the first sample as follows: "This is a footwear upper which has an external surface area consisting of 49 percent leather and 51 percent rubber and /or plastics. This item, as you will see, is not lasted or shaped or formed, and is open at the bottom."

The second sample, Style "Roper" is a child's slip-on, western boot with a leather upper and a plastic sole. It is of welt construction.

The applicable subheading for the upper, based on your statement, will be 6406.10.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for uppers, which are less than "formed uppers" and in which the upper's external surface is predominately rubber and/or plastics (Note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is). The duty rate will be 5.3 percent ad valorem.

The applicable subheading for the boot will be 6403.91.30, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles of plastic and uppers of leather, covering the ankle, welt footwear. The duty rate will be 5 percent ad valorem.

We note that neither sample is marked. However, since the upper can obviously be imported only by a footwear maker to "substantially change" it into footwear, it will not be necessary to mark each upper with the country of origin if the cartons are marked (CR 134.35). Each boot in the prospective shipments must be "marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article will permit" (CR 134.11).
Articles classifiable under subheadings 6406.10.6000 HTS, which are products of 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 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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