Leather footwear uppers; HRL 082075 modified
Active· CBP ruling HQ 085573· Issued 1989-12-28
Ruling text
HQ 085573
December 28, 1989
CLA-2 CO:R:C:G 085573 DFC
CATEGORY: Classification
TARIFF NO.: 6406.10.6500
Teresa M. Polino, Esq.
Sandler, Travis & Rosenberg,
Attorneys at Law
1120 Nineteenth Street N.W.
Washington, D.C. 20029
RE: Leather footwear uppers; HRL 082075 modified
Dear Ms. Polino:
In a letter dated August 7, 1989, you inquired as to
the tariff classification of certain leather footwear uppers
produced in either the Dominican Republic or in Haiti.
Samples of the uppers have been submitted for examination.
FACTS:
The samples submitted consist of style 0295808 which has a
lace closing; style 6293237 which has as velcro-tab closing;
and style 6257224 which is a slip-on style.
It is your position that the imported styles are unformed
uppers classifiable under subheading 6406.10.6500, Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), as
parts of footwear, uppers and parts thereof, other, of
leather.
ISSUE:
Are these samples considered formed uppers for tariff
purposes?
-2-
LAW AND ANALYSIS:
Additional U.S. Note 4 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.
The lace-up style has an opening in the rear which
measures approximately 5 inches in length and 3/4 inch in
width. The velcro-tab style has an opening in the rear area
which measures approximately 4-3/4 inches in length and 5/8
inch in width. The slip-on style has an opening in the rear
which measures approximately 4 inches in length and 5/8 inch
in width.
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.
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." We have reconsidered this
interpretation and 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.
Although the sample uppers are front-part lasted, it is
our observation that they are not back-part lasted.
In our decision of December 1, 1988, supra, this office
held that certain footwear uppers which were not back-part
lasted and needed to be soaked, re-lasted and dried after
importation in order to obtain their final shape, are not
formed uppers for tariff purposes.
Inasmuch as the sample uppers do not have closed bottoms
and have not been back-part lasted, it is our position that
they are not formed uppers for tariff purposes.
-3-
HOLDING:
The sample uppers are classifiable under subheading
6406.10.6500, HTSUSA, as parts of footwear, uppers and parts
thereof, other, of leather, with duty at the general rate of
3.7 percent ad valorem or entitled to free entry under the
Generalized System of Preferences or the Caribbean Basin
Economic Recovery Act, if otherwise qualified.
HRL 082075 dated December 1, 1988, is modified in part
to reflect the result reached here. Any other rulings not in
conformity with this ruling are also modified.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc AD NY Seaport
1cc D.D. San Juan
1cc D.D. Miami
1cc James Sheridan
Cahill library/peh
085573
Source: rulings.cbp.gov — ruling 085573, retrieved 2026-10-12T05:19:02Z, republished verbatim. This digest is informational; only CBP issues binding rulings.