Footwear; parts of footwear; uppers and parts thereof; leather; formed uppers
Active· CBP ruling HQ 082237· Issued 1990-03-29
Ruling text
HQ 082237
March 29, 1990
CLA-2 CO:R:C:G 082237 DFC
CATEGORY: Classification
TARIFF NO.: 6406.10.6500
Leonard L. Rosenberg, Esq.
Sandler, Travis & Rosenberg
Attorneys at Law
444 Brickell Avenue
Miami, Florida 33131-2470
RE: Footwear; parts of footwear; uppers and parts thereof;
leather; formed uppers
Dear Mr. Rosenberg:
In a letter dated October 28, 1987, you inquired as to
the dutiable status of certain footwear uppers under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Samples were submitted for examination.
FACTS:
The three samples comprising Group II were produced in
Taiwan and were designed for women. The sample labelled style
"Nicole" is of the moccasin type construction having a bottom
made from a single piece. Styles "Ranger" and "Campsite" have
bottoms that are partially stitched. The bottoms of these
three samples have an opening in the heel portion which
measures approximately 1-1/2 inches long by 3/8 inch wide.
The fifteen styles comprising Group III were produced in
the Dominican Republic. Five of the nine styles comprising
Group III-A were designed for women. These samples labelled as
style nos. 10122, 10175, 10183, 10253, and 10328 have an
opening in their bottoms measuring approximately 4-1/2 inches
long by 1-1/2 inches wide tapering to about 3/4 to 1 inch wide
at the midsole. Four of the samples designed for men and
labelled as styles nos. 1002, 1002-A, 10214 and 10287 have an
opening in their bottoms measuring approximately 5 inches long
by 1 inch wide.
-2-
Group III-B consists of three styles of footwear uppers.
Two of the samples labelled as style nos. 10191 and 10356 were
designed for men while style no. 10182 was designed for women.
All three samples have cutouts in the heel area. The openings
on the men's uppers are a rounded triangular shape and measure
from 2 to 3 inches long and approximately 1-3/4 inches wide at
the heel tapering to about 1/2 to 1 inch. The opening in the
bottom of the women's style no. 10182 is oval shaped and
measures approximately 2 inches long by 1 inch wide.
Group III-C consists of three styles. Two of the samples
labelled as style nos. 7740 and 10271 were designed for men
while the sample labelled as style no. 4000-1 was designed for
women. These uppers have a rectangular opening in their
bottoms which measure approximately 2 inches long by 3/4 to 1
inch wide.
It is your opinion that the samples are properly
classifiable under subheading 6406.10.6500, HTSUSA, as parts
of footwear, uppers and parts thereof, other, of leather.
ISSUE:
Are these sample uppers considered "formed uppers" for
tariff purposes?
LAW AND ANALYSIS:
In applying the HTSUSA, the Customs Service must follow
the terms of the statute. Classification of goods under the
HTSUSA is governed by the General Rules of Interpretation
(GRI's). GRI 1 provides that "classification shall be
determined according to the terms of the headings and any
relative section or chapter notes, and, provided such headings
or notes do not otherwise require, according to [the remaining
GRI's taken in order]. In other words, classification is
governed first by the terms of the headings of the tariff and
any relative section or chapter notes.
Additional U.S. Note to Chapter 64, HTSUSA, reads in
pertinent part as follows:
. . . provisions for "formed uppers" cover uppers, with
closed bottoms, which have been shaped by lasting, molding
or otherwise but not by simply closing at the bottom.
-3-
In Headquarters Ruling Letter (HRL) 082075 dated December
1, 1988, this office stated that "[w]e construe the phrase
closed bottoms as uppers which are substantially closed.
(Emphasis added.) It is our view that substantially closed
means that more of the lower surface that is intended to cover
the bottom of the foot is present, than is absent." In HRL
082573 dated December 28, 1989, this office modified this
position stating that we "are now of the opinion that uppers
which have substantial openings cut out of the bottoms, as is
the case here, are not closed within the meaning of Additional
Note 4 to Chapter 64, Supra.
It does not appear that there was any shaping by
stretching these uppers on a last. All the shaping of style
"Nicole" appears to result from stitching its parts together as
does most of the shaping in styles "Ranger" and "Campsite."
Styles "Ranger" and "Campsite" were also shaped in the rear by
the use of leather laces pulled through a flap and self-knotted
to keep the laces from slipping out. To result in the shape
that was achieved, this process probably took place while the
upper was on some kind of a full or partial last. However, we
consider this lacing to be more like "simply closing at the
bottom" than "lasting" or "molding." Consequently, the samples
in Group II are not formed uppers for tariff purposes.
Inasmuch as the remaining sample uppers have substantial
openings in their bottoms, they cannot be considered formed
uppers for tariff purposes.
HOLDING:
The sample uppers are classifiable under subheading
6406.10.6500, HTSUSA, as parts of footwear, uppers and parts
thereof, other, of leather. Those uppers produced in Taiwan are
subject to duty at the general rate of 3.7 percent ad valorem.
Those uppers produced in the Dominican Republic may be entitled
to free entry under the Generalized System of Preferences or
the Caribbean Economic Recovery Act, if otherwise qualified.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 082237, retrieved 2026-10-12T05:18:06Z, republished verbatim. This digest is informational; only CBP issues binding rulings.