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NY A84127

June 17, 1996

CLA-2-64:RR:NC:TP:346 A84127


TARIFF NO.: 9802.00.8040 ; 6404.19.3515

Ms. Janet S. Cool
Daniel Green Company
Dolgeville, NY 13329-1398

RE: The Classification, User Fees and Country of Origin Marking of Footwear from the Dominican Republic; CBI-2; CR 10.24

Dear Ms. Cool:

In your letter dated May 13, 1996, you requested a tariff classification ruling for a sample of a woman's moccasin-type slipper, identified as Style# 20425. This slipper, you state, will be assembled in the Dominican Republic from component parts that are of 100% U.S. origin. The assembly of the various slipper components will be accomplished by stitching and gluing processes. We assume from your description that the sewing thread and the glues will also be of U.S. origin. All of the component parts used in making this slipper will be shipped directly from the USA to the Dominican Republic without entering the commerce of any other country.

The sample slipper you have provided, has an upper with an external surface composed entirely of a brushed nylon textile fabric in two contrasting colors and is of turned construction, with a sewn-on rubber/plastic outer sole. It also has a tubular textile lace, which is laced into metal eyelets situated around the topline and is tied in a decorative bow across the vamp. The slipper is complete with an acrylic pile lining and a urethane foam padded footbed. Although you state in your letter that it is only "partially assembled footwear", this soft slipper has been shaped enough during assembly to be classified as footwear.

Therefore, this item will be classified in subheading 9802.00.8040, Harmonized Tariff Schedule of the United States (HTS), 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 which meet 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. CR 10.24 provides detailed instructions for documenting items classified in HTS 9802.00.80, but several elements, such as the very detailed costing information required, make little sense for items in HTS 9802.00.8040 since they are completely free of duty. We suggest you discuss the documentation required with the Customs personnel in each port in which you may make entry and/or the U.S. Customs Andean-CBI Help Desk, Miami International Airport, POB 52-3215, Miami, FL 33125-3215. The Help Desk`s telephone number is 305-869-2804 or 2815.

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 classification that would ordinarily apply to this item is 6404.19.3515, Harmonized Tariff Schedule of the United States (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; which is of the slip-on type; which lacks a foxing-like band; and which is 10% or more by weight of rubber and/or plastics.

Items classified in 9802.00.8040 do not need to have any country of origin marking when imported into the U.S.

Merchandise Processing Fees described in 19 CFR 24.23 will not apply to this merchandise.

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 James Sheridan at 212-466-5889.


Roger J. Silvestri

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