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NY 806060

February 17, 1995

CLA-2-64:S:N:N8:346 806060


TARIFF NO.: 9802.00.8040; 6404.19.35; 6404.19.80

Mr. Miguel Ruiz
Sig M. Glukstad, Inc.
Customs Brokers
P.O. Box 523730
Miami, FL 33152-3730

RE: The tariff classification, user fees, and country of origin marking of footwear from the Dominican Republic ; CBI-2 .

Dear Mr. Ruiz:

In your letter dated January 13, 1995, you requested a tariff classification ruling on behalf of your client, Daniel Green & Co., for two footwear styles. You also inquired as to whether the shoes will be eligible for duty reduction under CBI II, subject to country of origin marking requirements and subject to the merchandise processing fee upon importation.

The articles in question are women's shoes, identified as style numbers 50000 and 50010.

Style 50000 is a woman's slipper with a textile upper which has a 1 inch high, sewn-on suede leather sidewall reinforcement all around its lower perimeter. It also has a sewn-on rubber/plastic outer sole. You state that this slip-on shoe is valued at $6.15 per pair.

Style 50010 is woman's bootie-type slipper, with an 8.5 inch high textile upper that has a topline cinch-lace closure. It also has a sewn-on suede leather outside heel counter, a 1 inch high encircling suede sidewall reinforcement and a sewn-on, rubber/plastic outer sole. You state that this bootie/slipper is valued at $8.50 per pair.


You state that the importer proposes to ship 100 percent USA origin components from the U.S., which are in condition ready for assembly, to the Dominican Republic, where the components will be assembled by sewing and gluing. The components will be shipped directly from the USA to the Dominican Republic and will not enter the commerce of any other country.

Therefore, both styles will be classified in HTS 9802.00.8040, free of duty, as articles, not assembled in Mexico, that were assembled abroad of fabricated components, the products of the United States, which were exported in condition ready for assembly without further fabrication, which have not lost their physical identity, and which have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process, and that meet the conditions of US 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.

Items classified in 9802.00.8040 do not need to have any country of origin marking when imported into the U.S. However, we note that both styles of slippers are marked "Made in USA" on the bottom of the outer sole. Regarding the "Made in USA", whether or not the slippers may be so marked is a question that must be decided by the Federal Trade Commission (FTC), Division of Enforcement, as indicated in our Office of Trade Operations' letter 9264071, dated 9-28-90. The FTC has the 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".

Per Statistical Note 2 to Subchapter II, you must split out on the Customs entry, "the dutiable value, i.e., the total value of the articles less the value of the U.S. fabricated components" 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 classifications that would ordinarily apply to these styles are indicated below.

For Style 50000, it is 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately rubber and/or plastics; which is of the slip-on type; which does not have a foxing-like band almost wholly of rubber or plastics; and which is 10% or more by weight of rubber and/or plastics. 3

For Style 50010, it is 6404.19.80, HTS, which provides for footwear, 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); in which the outer sole's external surface is predominately rubber and/or plastics; in which the upper's external surface is still 50% or less leather even after every leather accessory or reinforcement present is included as part of the upper's external surface; which is not of the slip-on type; and which is valued over $6.50 but not over $12.00 per pair.

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.


Jean F. Maguire
Area Director

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