CLA-2-64:S:N:N8:347 811125
Mr. Jo Mammato
JAM
P.O. Box 414
Whitestone, NY 11357
RE: The tariff classification of footwear from Canada.
Dear Mr. Mammato:
In your letter dated May 26, 1995, you requested a tariff classification ruling.
You describe the item to be imported as a men's leather boot with a dual density polyurethane bottom. The upper is manufactured in China and will be imported into Canada for processing and re-export (to the United States). You state that the processing will consist of the attachment of the Canadian sole. Your letter also implies that the finished product will contain a Goodyear welt.
The applicable subheading for the item you describe will be 6403.91.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastic, leather or composition leather and uppers of leather, covering the ankle, welt footwear. The general rate of duty will be 5 percent ad valorem.
The shoes, not being wholly obtained or produced entirely in the territory of Canada, will not meet the requirements of HTSUSA General Note 12(b)(ii) and will therefore not be entitled to a reduced rate of duty under the North American Free Trade Agreement (NAFTA).
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport