HQ 087850: Upper, infant's

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       HQ 087850

                                   November 23, 1990
            CLA-2 CO:R:C:G  087850 c

            CATEGORY: Classification

            TARIFF NO:  6406.10.6500

            Mr. Peter J. DeGrand
            Manager Fitted Upper Purchasing
            Brown Shoe Company
            8300 Maryland Avenue
            P.O. Box 354
            Saint Louis, Missouri 63166

            RE: Upper, infant's

            Dear Mr. DeGrand:

                 In a letter dated August 24, 1990, you inquired as to the
            dutiable status of an infant's shoe upper which you intend to
            import from Taiwan.  A sample was submitted for examination.

            FACTS:

                 The sample is a one-half pair of an infants shoe upper.
            The outside parts contained in this upper including the vamp,
            plug, and quarter have been cut entirely from a bovine side
            leather, while the quarter lining, located around the heel on
            the inside of the upper, was cut out of a pig split lining
            material.

            LAW AND ANALYSIS:

                 It is assumed for the purpose of this reply that the
            leather is either not coated with rubber or plastics or, if it
            is, that the coating is less than .15 millimeter thick.  It is
            also assumed that no other components of the finished shoe
            will be in the same importation.

                 Additional U.S. Note 4 to Chapter 64, Harmonized Tariff
            Schedule of the United States Annotated (HTSUSA), provides in
            pertinent part that "[p]rovisions 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." It is obvious to us that the "flat" upper is not a
            "formed upper" in that it has been shaped only by "simply
            closing at the bottom."

                 Based on the foregoing, it is our opinion that the sample
            is an unformed leather upper for tariff purposes.












                                         - 2 -


            HOLDING:


                 The sample infant's leather upper is classifiable under
            subheading 6406.10.6500, HTSUSA, as parts of footwear, uppers
            and parts thereof, other, of leather, with duty at the rate of
            3.7 percent ad valorem.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division














































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