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NY 854636

CLA-2-64:S:N:N3D:346 854636 SY


TARIFF NO.: 6406.10.6500

Mr. Allan Kaplan
A & S Marketing
9720 S.W. 120 St.
Miami, FL 33176

RE: The tariff classification of uppers from Colombia.

Dear Mr. Kaplan:

In your letter dated July 18, 1990, you requested a tariff classification ruling.

You state, concerning each of the three stock numbers that the "upper material" is "leather". This is a very incomplete descrip- tion since, in each case, most of the upper consists of strips of leather (typically about one inch wide) sewn to strips of plastic (backed with woven fabric) of equal width. All three uppers are flat (unlasted). In the case of stock numbers 701 and 702, it is clear, due to the placement of the metal buckles, that the leather sides will be the "external" sides in the finished shoe and thus, per Note 4(a) to HTS Chapter 64, they are of leather. In the case of stock 700, the angle of the stitch joining the two straps into a center thong makes it clear that the leather sides will be the "external" sides. We also note that, in general, leather uppers with plastic linings are much more common than plastic uppers with leather linings.

The applicable subheading for all three samples will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear uppers, which are not "formed uppers" and whose external surface is predominately of leather. The rate of duty will be 3.7 percent ad valorem.

These uppers are not individually marked, "Made in Colombia". However, we believe this upper will be "substantially changed" when it is incorporated in a shoe in the United States. Therefore, it will be sufficient that the cartons containing the uppers be marked, assuming that you will establish to the port of entry that the "manufacturer or producer" will receive the unopened cartons. 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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