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NY 887332

July 15, 1993

CLA-2-64:S:N:N8:346-ST 887332


TARIFF NO.: 6406.10.6500

Ms. Beverly Feagans
G.S. Engers & Co.
333 Richmond Street
El Segundo, CA 90246

RE: The tariff classification of a leather boot "upper" from China.

Dear Ms. Feagans:

In your letter dated June 11, 1993 for Amtrail, Inc., received here on June 16, 1993, you requested a tariff classification ruling.

You state the issue as follows:

"The sample attached is a suede leather boot upper that will be finished at Amtrail's factory in California. The question that Amtrail has is that since there will not be a sole lasted to the upper, will this be considered a "formed upper" to be classified at 6406.10.0050/10% or would 6406.10.6500/5.3% be the correct harmonized number?"

From our examination of your sample, it is clear that the upper was first fully lasted to a cardboard insole and that, in this process the leather was both front and back part lasted to its final shape. At this point,the item was clearly a "formed upper". However, all of the cardboard insole was then cut away except for the part cemented to the top side of the lasting allowance, which is about .5 inches wide. The result is a hole about 1.5 inches wide, almost the full length of the bottom of the "upper". On that basis, this sample upper's bottom is not "closed" for the purposes of HTS Chapter 64, Additional U.S. Note 4.

The applicable subheading for this sample, no style or stock number given, will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for "unformed" uppers and parts thereof, whose external surface is predominately leather. The duty rate will be 3.7 percent ad valorem.

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.


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