CLA-2-64:RR:NC:TP:347 C83715
Ms. Catherine L. Holmes
AW Fenton Co., Inc.
1157 Rarig Avenue
Columbus, OH 43219
RE: The tariff classification of leather footwear from the
Dominican Republic
Dear Ms. Holmes:
This ruling replaces New York ruling C82349 issued to you on
December 31, 1997 regarding footwear imported by your client,
Rocky Shoes & Boots Co, Inc. This revision is based on new
information provided by you concerning the American Goods
Returned portion of your transaction.
You have submitted samples for four styles of leather
footwear. You state that the importer sends all materials to the
Dominican Republic to be made into shoe uppers and that the
materials used in the uppers are all of U.S. origin. The
materials are cut, assembled, and stitched to form the uppers in
the first factory in the Dominican Republic. The uppers are then
sent to a second factory in the Dominican Republic for finishing
into a complete shoe. The completed samples that you have
submitted are made up of leather uppers and rubber/plastic outer
soles. You also state that all of the components used to finish
the shoes are of U.S. origin except the outsole, which is made in
China. You have also submitted cost breakdowns for each style:
1.Style 1760:
2. Style 1761:
Labor in Dominican Republic $2.10 per pair Labor in
Dominican Republic $2.10 per pair
Outsole (c/o China) $2.65 per pair
Outsole (c/o China) $2.65 per pair
U.S. components $13.63 U.S. components $14.72
Box, hang tags and stickers (U.S. origin) .94 Box, hang tags and stickers (U.S. origin) .94
3.Style 1762: 4.Style 1770:
Labor in Dominican Republic $2.10 per pair Labor in Dominican Republic $2.10 per pair
Outsole (c/o China) $2.65 Outsole (c/o China) $2.65
U.S. components $14.61 U.S. components $15.70
Box, hang tags and stickers (U.S. origin) $1.48 Box, hang tags and stickers (U.S. origin) .94
The shoes that you have submitted, as well as the hangtags attached, are marked "made in
U.S.A." You also state that the box used to package the finished boots/shoes for sale to the
ultimate consumer currently has "Made in the USA" written on top of the box and "Nelsonville,
Ohio" on the left side in 1/4 inch lettering. Samples of the boxes have also been submitted. You
ask for a ruling on the country of origin, as well as proper marking for the corrugated box that the
shoes are to be packaged in for sale to the ultimate consumer.
Based on subsequent information from your office pertaining to the manufacturing
processes involved in making the shoes, you have stated that bulk fabric from the United States
will be sent to the Dominican Republic where it will be sent through machines to be die cut to
form the shoe uppers. The merchandise at issue clearly loses its identity and undergoes further
manufacturing in the Dominican Republic to produce the final product. Therefore, 9802.00.80,
HTSUS, which provides a partial duty exemption for articles assembled abroad in whole or in
part of fabricated components of U.S. origin, does not apply in this instance. The footwear
should be marked with the phrase "Made in Dominican Republic," however, use of the phrase
"Made in Dominican Republic of U.S. and imported parts" is also acceptable.
The applicable subheading for styles 1760, 1761, and 1770, up to and including
American men's size 8, will be 6403.91.90, HTSUS, which provides for footwear with leather
uppers and plastic and/or rubber soles, covering the ankle, for other persons. The rate of duty is
10% ad valorem. For American men's sizes 8.5 and above, the applicable subheading will be
6403.91.60, Harmonized Tariff Schedule of the United States, HTSUS, which provides for
footwear with leather uppers and plastic and/or rubber soles, covering the ankle, for men, youths
and boys. The rate of duty is 8.5% ad valorem. For style 1762, the applicable subheading up to
and including American men's size 8 will be 6403.99.90, HTSUS, which provides for footwear
with leather uppers and plastic and/or rubber soles, not covering the ankle, for other persons,
valued over $2.50 per pair. The rate of duty is 10% ad valorem. For American men's sizes 8.5
and above, the applicable subheading will be 6403.99.60, HTSUS, which provides for footwear
with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for men, youths
and boys. The rate of duty is 8.5% ad valorem.
As you have stated, "Nelsonville, Ohio" is written on the left side of the box in 1/4 inch
lettering. Section 134.46 of the Customs Regulations (19 CFR 134.46) provides that in any case
where the words "U.S.," "American," or any variation of such words or letters, or the name of
any city or locality in the U.S., or the name of any foreign country or locality other than the
country or locality in which the article was manufactured or produced, appear on any imported
article or its container, there shall appear, legibly and permanently, in close proximity to such
words, letters or name, and at least in a comparable size, the name of the country of origin
preceded by "Made in," "Product of," or other words of similar meaning.
In order to satisfy the close proximity requirement, the country of origin marking must
generally appear on the same side(s) or surface(s) in which the name or locality other than the
actual country of origin appears.
Inquiries concerning the use of the phrase "Made in U.S.A." should be directed to the
Federal Trade Commission (FTC). The FTC address is: Federal Trade Commission, Division of
Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C. 20580.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations
(19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the
entry documents filed at the time this merchandise is imported. If you have any questions
regarding the ruling, contact National Import Specialist Richard Foley at 212-466-5890.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division