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NY B84927

May 23, 1997

CLA-2-64:RR:NC:TA:346 B84927


TARIFF NO.: 6404.19.20

Mr. Earl Roberts
R.L. Jones CHB
POB 472
Calexico, CA 92231

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of boots from Mexico; Article 509

Dear Mr. Roberts:

In your letter for Daedo America Corp., dated April 23, 1997, you requested a ruling on the status of boots from Mexico under the NAFTA.

The sample is a boot with a molded rubber-plastic foot portion, a textile shaft, and a plastic collar. The information supplied with your request claimed that textile was 56.9 percent of the external surface area of the upper (ESAU). Since that appeared to be implausible, NIS Sheridan called Mr. John Lee of Daedo America, your source of that information. Mr. Lee stated that the measurement included the large textile tongue. When Mr. Sheridan pointed out that was wrong as a matter of law, Mr. Lee eventually Faxed, on 5-12-97, a "corrected" claim of 55.28 percent and, on 5-20-97, one of 53.2 percent.

It is clear that Mr. Lee will never present a coherent and convincing explanation of how these percents were arrived at, but we will assume for the purposes of this ruling that the ESAU is predominately textile. However, the actual percent of the ESAU should be determined by the Customs Port of Entry by an analysis of a sample from a commercial shipment of this style.

From the information you supplied, we understand that the plastic of the bottom will arrive in Mexico in pellet form and all other materials, except the metal shank, metal eyelets, and shoelace, will arrive in rolls or sheets, to be die cut in Mexico.

The applicable tariff provision for the boots will be 6404.19.20, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for footwear, in which the upper's external surface is predominately textile materials (note that an accessory or reinforcement 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 not "athletic" footwear; and which is designed to be a protection against water, oil, or cold or inclement weather. The general rate of duty will be 37.5 percent.

Mexico will be the country of origin of this boot.

Each of the non-originating materials used to make the boot will satisfy the changes in tariff classification required under the HTSUSA General Note 12(t)/64-1. However, the boot will also be subject to a Regional Value Content (RVC) requirement of 55 percent under the Net Cost Method.

Because of insufficient information in your ruling request and our lack of ruling authority under CR 181.93, we have not addressed the Regional Value Content (RVC) of the subject goods. If you desire a ruling regarding the RVC of your goods and, thus, their eligibility for NAFTA preferential treatment, you must send the information noted in Section 181.93(b) of the Customs Regulations (19 CFR 181.93(b)), to the Director, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1301 Constitution Ave. N.W., Franklin Court, Washington, D.C. 20229, along with a copy of this letter.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

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 J. Sheridan at 212-466-5889.


Paul K. Schwartz
Chief, Textiles and Apparel Branch

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