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NY H83788

August 14, 2001

CLA-2-64:RR:NC:TA:347 H83788


TARIFF NO. 6406.10.60

Ms. Susan Morelli
Saucony, Inc.
13 Contennial Drive
Peabody, MA 01960

RE: The tariff classification of footwear uppers.

Dear Ms. Morelli:

In your letter dated July 10, 2001, you requested a classification ruling for three samples of women’s footwear uppers which you identify as The Grid Omni, 3D Grid Hurricane and Grid Shadow. You state that they will be imported in both men’s and women’s models. The men’s and women’s uppers differ in the color of the embroidered Saucony river logo, the embroidered word Saucony, and the accent colors. The Grid Omni is style number 2298-1 in men’s and 1298-1 in women’s version, the 3D Grid Hurricane is style number 2236-1 in men’s and 1236-1 in women’s version and the Grid shadow is style number 2227-1 in men’s and 1227-1 in women’s version. The uppers are athletic style footwear uppers which do not cover the ankle, composed of both plastic and textile materials. You provide external surface area measurements for the uppers for style 1227-1 as approximately 55.92% plastic, style 1236-1 as approximately 61.9% plastic and style 1298-1 as 64.38% plastic. For the purposes of this ruling we will accept your measurements as accurate, however this information may be verified at the time of importation.

You indicate that Saucony, Inc. is currently importing these uppers with a completely open bottom. The process of stitching the bottoms closed is performed after importation. It is proposed to now import the uppers with a completely closed bottom. Your inquiry concerns whether the closing of the bottoms will result in the uppers being classified as “formed uppers” as that term is defined in the Harmonized Tariff Schedule of the United States (HTS).

Additional U.S. Note 4 to Chapter 64, (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. We agree with your assertion that the uppers have not been shaped by lasting, molding or otherwise and attain the shape of the foot by simply stitching the bottom closed. In this regard the uppers are not “formed uppers”.

The applicable subheading for the uppers will be 6406.10.60, Harmonized Tariff Schedule of the United States, (HTSUSA) which provides for parts of footwear, other than formed uppers, other, of rubber or plastics. The general rate of duty 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 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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