CLA-2-64:S:N:N6:346 812217
Ms. Janet S. Cool
Daniel Green Company
Dolgeville, NY 13329-1398
RE: The tariff classification, user fees and country of origin
marking of footwear uppers from the Dominican Republic; CBI-2
Dear Ms. Cool:
In your letter dated May 4, 1995, but received on July 5,
1995, you requested a tariff classification ruling for two sample
uppers that you have identified as Style #'s 90001 and 90002. Both
these high-top shoe uppers, you state, will be manufactured in the
Dominican Republic from materials and component parts that are of
100% U.S. origin. Materials will be cut to shape and the assembly
of the various upper components will be accomplished by stitching
and gluing processes. All of the raw materials and component parts
used in making these uppers will be shipped directly from the USA
to the Dominican Republic without entering the commerce of any
other country.
The sample uppers you have provided have predominately canvas
textile external surfaces, with extensive suede leather accessories
and reinforcements stitched-on at the sides, over the eyelets,
around the front of the toes, and all around the backs of the heel
areas. They also have foam padded leather ankle collars and differ
only in that Style# 90001 has an approximately 4 inch high leather
collar with a leather "hook and loop" type closure strap, while
Style# 90002 has a 2 inch high collar with a narrower closure strap
of the same design. Both uppers have completely open bottoms.
Therefore, both these shoe uppers will be classified in
subheading 9802.00.5010, Harmonized Tariff Schedule of the United
States (HTS), free of duty, as articles, which were returned to
the U.S. after having been exported for repairs or alterations, not
made pursuant to a warranty, and which met the conditions of U.S.
note 2-b to Subchapter II of Chapter 98. We assume that you will
be able to supply the port of entry with whatever documents or
other evidence it deems necessary to confirm that those conditions
have, in fact, been met. Customs Headquarters has issued no
directives or guidelines so it would likely be useful to discuss
the documentation and evidence required with the Customs personnel
in each district in which you may make entry.
Per Statistical Note 2 to Subchapter II, you must split out on
the Customs entry, "the dutiable value , i.e., the value of the
foreign processing" and assign to it the classification that would
ordinarily apply in the absence of US note 2-b to that Subchapter.
Note that in this context, there is never any duty actually payable
on this "dutiable value".
The classification that would ordinarily apply to these items
is 6406.10.7000, Harmonized Tariff Schedule of the United States
(HTS), which provides for shoe uppers, which are less than formed
uppers with insoles which would cover all or most of the bottom of
the wearer's foot; in which the upper's external surface is
predominately textile materials (note that an accessory or
reinforcement stitched on top of another material is not part of
the upper's external surface, but the material hidden underneath
is); and in which the upper's external surface is over 50% leather
after every leather accessory or reinforcement is included as part
of the upper's external surface.
Items classified in 9802.00.5010 do not need to have any
country of origin marking when imported into the U.S. Questions
regarding what would be acceptable marking, if you desire to
indicate that this upper's vamp was assembled in the Dominican
Republic of U.S. components or, if you intend to mark it or the
finished boot "Made in USA", must be decided by the Federal Trade
Commission (FTC), Division of Enforcement. The FTC has primary
responsibility under statutes which determine when a "Made in USA"
claim can be made. You must submit a copy of your inquiry to the
FTC with their reply, if any, to the responsible Customs officer at
the port of entry prior to the release of any shipment(s) marked
"Made in USA".
Merchandise Processing Fees described in 19 CFR 24.23 will not
apply to this merchandise.
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