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NY B80375

December 23, 1996

CLA-2-64:RR:NC:3:346 B80375


TARIFF NO.: 9802.00.8040 ; 6406.10.6500

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

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

Dear Ms. Cool:

In your letter dated December 11, 1996, you requested a tariff classification ruling for a sample of an upper (vamp) for a woman's ankle height bootie/shoe, identified as Style # 92619. This "boot" upper, you state, will be assembled in the Dominican Republic from component parts that are of 100% U.S. origin. The assembly of the various upper components will be accomplished by stitching and gluing processes. We assume from your description that the sewing thread and glue will also be of U.S. origin. All of the component parts used in making this upper will be shipped directly from the USA to the Dominican Republic without entering the commerce of any other country.

The 5 inch high sample upper you have provided, has a suede leather external surface, an acrylic fleece lining, a styrene plastic heel counter insert and a sewn-in polyurethane zipper gusset complete with a 4 inch long nylon zipper. Its topline opening and vamp seams are bound with a 1/4 inch wide textile trim and it also has a completely open bottom.

Therefore, this bootie upper 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 6406.10.6500, 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, and in which the upper's external surface is predominately leather (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).

Items classified in 9802.00.8040 do not need to have any country of origin marking when imported into the U.S. Questions regarding what would be acceptable marking, given the fact that these uppers were actually assembled in the Dominican Republic of U.S. components, or, if you intend to mark the finished shoes "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 Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this 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 J. Sheridan at 212-466-5889.


Roger J. Silvestri

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