&&This decision request concerns shoe uppers consisting mainly of leather. These full shoe uppers and the outer soles will be assembled after importation. Based on the sample received, the insole is glued to the shoe upper. The insole and the shoe upper are not held together with stitching or nails.

&&Shoes are classified in Chapter 64 under various headings based on the material the outer sole and upper are made of. Therefore, in order for a product to be considered a shoe of headings 64.01 to 64.05, it must consist of an upper and outer sole. The product submitted consists only of a full upper without an outer sole. Consequently, it is considered a part of footwear of heading 64.06.&&&&How these shoe uppers are assembled is crucial to determining their appropriate tariff classification. “Last” refers to the outer shape of the foot which is used to manufacture a shoe and to create the desired look and structure of the shoe upper. “Cement lasting” is the term used to describe the process of gluing a shoe upper to an insole.&&&&In the case of a leather or imitation leather shoe upper for women (model 9909), which fits the definition of “cement lasting footwear,” tariff item 6406.10.91 applies. For any other leather or imitation leather shoe upper, which does not fit this description, tariff item 6406.10.99 applies.&&