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NY H87188

February 4, 2002

CLA-2-64:RR:NC:TA:347 H87188


TARIFF NO.: 6406.1065

Mr. Joseph P. Cox
Stein Shostak Shostak & O’Hara
515 South Figueroa St., Suite 1200
Los Angeles, CA 90071-3329

RE: The tariff classification of footwear uppers from Korea or China.

Dear Mr. Cox:

In your letter dated January 10, 2002, on behalf of your client Oakley, Inc., you requested a tariff classification ruling.

The sample you have submitted, which you identify as a “hanging upper,” is the leather upper part of a boot. It is approximately 8 inches in height and is completely open at the bottom, lacking a sock bottom, insole and outer sole. You state that after importation this “ hanging upper” will be stitched closed at the bottom and joined to an insole and then attached to an outer sole. You have also submitted a sample of a finished boot as it will look after being completed in the U.S.

The applicable subheading for this boot upper, no style or item number indicated, will be 6406.10.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear uppers and parts thereof, which are not “formed uppers” and in which the upper’s external surface is predominately leather. The rate of duty will be Free.

You state that the outermost containers in which these boot uppers are contained at the time of importation into the U.S. will be marked with the appropriate country of origin to indicate where the boot uppers are made. Since further processing in the U.S. to produce the finished boot will substantially change this boot upper with a completely open bottom, the individual uppers do not have to be marked.

We are returning the sample as you re quested.

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 646-733-3042.


Robert B. Swierupski

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