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NY 806061


CLA-2-64:S:N:N8:347 806061


TARIFF NO.: 6403.99.90, 6404.19.35

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

RE: The tariff classification of footwear from Dominican Republic.

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 three 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 and subject to the merchandise processing fee upon importation.

The articles in question are women's shoes identified as style numbers 46850, 46852 and 46853.

Style 46850 is a woman's slipper with a suede upper and a plastic sole. You state the value is $5.25/pair. The applicable subheading for this shoe will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastic and uppers of leather, not covering the ankle, other, for other persons. Valued over $2.50/pair The rate of duty will be 10 percent ad valorem.

Style 46852 and 46853 are women's slippers with textile uppers and plastic soles. The applicable subheading for these two styles will be 6404.19.35 (HTS), which provides for footwear with outer soles of rubber or plastic and uppers of textile material, footwear with open toes or open heels; footwear of the slip-on type, other. The rate of duty will be 37.5 percent ad valorem.

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.

Section 222 of the Customs and Trade Act of 1990 (P.L. 101-382) amended U.S. Note 2, subchapter II, Chapter 98, HTSUS, ("Note 2(b)"), provides for duty-free treatment of articles, other than certain specified products, which are assembled or processed in a Caribbean Basin Initiative country wholly of fabricated components or ingredients (except water) of U.S. origin.

Specifically, Note 2(b) provides as follows:

(b) No article (except a textile article, apparel article or petroleum, or any product derived from petroleum, provided for in heading 2709 or 2710) may be treated as a foreign article, or as subject to duty, if-

(i) the article is--
(A) assembled or processed in whole of fabricated components that are a product of the United States, or

(B) processed in whole of ingredients (other than water) that are a product of the United States, in a beneficiary country: and

(ii) neither the fabricated components, materials or ingredients, after exportation from the United States, nor the article itself, before importation in the United States, enters the commerce of any foreign country other than a beneficiary country.

Footwear from the Dominican Republic, assembled and processed in whole from U.S. fabricated components and ingredients exported directly to the Dominican republic, are eligible for duty-free treatment under U.S. Note 2(b), subchapter II, Chapter 98, HTSUSA, if shipped directly to the U.S. without entering the commerce of any foreign country other than a beneficiary country, provided all documentation requirements are satisfied. Since the imported footwear will not be considered foreign articles, the country of origin marking requirements are not applicable. Merchandise Processing Fees described in CFR 124.23 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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