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January 29, 1999

CLA-2-64:RR:NC:TA:347 D86941


TARIFF NO.: 6406.10.6500

Mr. Morey G. Plavin
Tower Footwear Group, Inc.
12 Olde Planters Road
Beverly, MA 01915

RE: The tariff classification of two footwear uppers from India

Dear Mr. Plavin:

In your letter dated January 12, 1999 you requested a tariff classification ruling.

The two samples that you have submitted and marked “A” and “B” respectively are, as you indicate, both “unformed” leather shoe uppers. Sample “A” is a pair of hi-top work shoe uppers composed of stitched leather external surface sections, metal eyelets, textile lining, a glued in plastic vamp stiffener and a 1-inch wide padded plastic ankle collar. These uppers have completely open bottoms and have not been shaped by lasting, molding or otherwise. The sample marked “B” is man’s leather moccasin shoe upper. It has been partially formed and shaped in the front half part of the toe area, but no back part lasting has taken place at all and the entire 5 inch long under heel back section is open.

The applicable subheading for both the items described above and marked as samples “A” and “B”, will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for shoe uppers and the parts thereof, which are not formed uppers and in which, if these are uppers, the upper’s external surface is predominately leather (excluding accessories and reinforcements). The duty rate will be Free.

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 Richard Foley at 212-637-7089.


Robert B. Swierupski

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