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NY H82672

June 25, 2001

CLA-2-64:RR:NC:TA:347 H82672


TARIFF NO. 6406.10.50

Mr. Vance McFarland
Tower Group International
850 South West 7th Street
Suite #100
Renton, WA 98055

RE: The tariff classification of formed uppers.

Dear Mr. McFarland:

In your letter dated May 28, 2001, you requested a classification ruling for a unfinished waterproof rubber boot bottom on behalf of your client Hoffman Boots. You state that the importer believes that this component is not a formed upper for tariff purposes.

The sample submitted is a waterproof molded rubber foot portion of a boot with a closed bottom which does not cover the ankle, to which a boot shaft, lining, heel and studded outer sole will be attached, presumably in the United States.

Additional U.S. Note 4 to Chapter 64, Harmonized Tariff Schedule of the United States (HTS), provides that provisions of subheading 6406.10 for “formed uppers” covers uppers, with closed bottoms, which have been shaped by lasting, molding or otherwise but not simply by closing at the bottom. This item has been formed to the shape of the foot by a molding process and not simply by closing at the bottom. In this regard, it is a formed upper for tariff purposes.

The applicable subheading for the boot bottom will be 6406.10.50, Harmonized Tariff Schedule of the United States, (HTSUSA) which provides for parts of footwear, formed uppers, other, other. The general rate of duty will be 26.2 percent ad valorem.

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

A copy of this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 637-7089.


Robert Swierupski

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