United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY B85648 - NY B85706 > NY B85648

Previous Ruling Next Ruling
NY B85648

June 9, 1997

CLA-2:RR:NC:TA:346 B85648


TARIFF NO.: 6406.10.6500 ; 6406.20.0000 ; 6406.99.6000

Mr. Oswaldo S. Mello
Overbrook Trading Corp.
3350 Bridgegate Dr.
Jupiter, FL 33477

RE: The tariff classification and the country of origin marking of shoe uppers and outer soles, from Brazil.

Dear Mr. Mello:

In your letter dated May 14, 1997, you requested a tariff classification ruling.

The items you have submitted and identified as "Sample A" and "Sample B", are both stitched leather, below-the-ankle, men's slip-on style shoe uppers. Sample "A" is a moccasin type upper that has been shaped by both front and back part lasting. It has a glued-in plastic heel stiffener and a partially closed leather bottom that has a large rectangular shaped opening, approximately one inch wide and at least five inches long, extending forward from the heel. Sample "B" is only back part lasted, has glued in plastic stiffeners in both the front toe area and at the heel, and it has a completely open bottom.

Additionally, two outer soles, one marked as "Sample A", which is all leather, with a 1/2 inch high cemented-on leather/rubber stacked heel, and the other marked "Sample B", which consists of both rubber and leather, with the rubber portion being the predominant external surface that comes in contact with the ground when in use (also with a glued-on rubber/plastic heel), were also submitted. In a telephone conversation with this office, your associate, Ms. Claudia Zimmerman, stated that both the uppers and their respective outer soles will be imported separately into the U.S., where they will be assembled and made into finished footwear.

The applicable subheading for the two shoe uppers described above will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for shoe uppers or the parts thereof, which are less than formed uppers with insoles which would cover all or most of the wearer's foot; which are not stiffeners, boot protectors, ornaments, laces (including shoe laces), buttons, pompons, or other trimmings, or, in general, most parts which could be used in articles besides footwear; in which the upper's external surface is predominately leather (note that an accessory or reinforcement 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 1.5 percent ad valorem.

The applicable subheading for the outer sole identified as "Sample A" will be 6406.99.6000, HTS, which provides for parts of footwear, or removable insoles or heel cushions or the like, or gaiters, leggings or the like, or parts thereof; which are not uppers (with or without insoles attached) nor the parts thereof; in which leather gives them their essential character; and which are not boot protectors, welt strips not cut to length, buckles, ornaments, laces (including shoe laces), buttons, pompons or other trimmings, or in general, most parts which could be used in articles besides footwear. The duty rate will be 2 percent ad valorem.

The applicable subheading for the outer sole identified as "Sample B" will be 6406.20.0000, HTS, which provides for footwear outer soles or heels, which would be in contact with the ground in use, and in which rubber and/or plastics gives them their essential character. The duty rate will be 3.7 percent ad valorem.

The Generalized System of Preferences (GSP) will expire at midnight May 31,1997. If the program is renewed by Congress, articles classifiable under subheadings 6406.20.0000 and 6406.99.6000, from Brazil, will be entitled to duty free treatment under the GSP upon compliance with all applicable regulations.

With regard to country of origin marking requirements, your sample shoe uppers, one with a substantial opening in its bottom and the other, minus its bottom entirely, are not required to be marked. In general, if an imported article, which will be used in manufacture, undergoes a process which results in a substantial transformation of the article, then the article itself is excepted from marking and only the outermost container of the imported article must be marked (19 CRF 134.35). We note that the two submitted sample outer soles are marked "Made in Brazil", in a conspicuous, legible and permanent manner on their heel seats. Therefore, if imported as is, both outer soles will meet the country of origin marking requirements of 19 USC 1304.

Questions regarding the acceptability of marking the finished shoes, which you intend to complete using these imported uppers and outer soles, to indicate "Made in the U.S.A.", must be decided by the Federal Trade Commission (FTC), Division of Enforcement, 6th and Pennsylvania Avenue, NW, Washington, DC, 20508. The FTC has primary responsibility under statutes to decide when a "Made in USA" claim can be made.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Sheridan at 212-466-5889.


Paul K. Schwartz
Chief, Textiles & Apparel Branch

Previous Ruling Next Ruling

See also: