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NY J84538

May 21, 2003

CLA-2-64:RR:NC:TA:347 J84538


TARIFF NO.: 6403.99.90

Mr. Jason Patton
Cobian Corporation
1345 Specialty Drive, Suite B
Vista, CA 92083

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of footwear from Mexico.

Dear Mr. Patton:

In your letter received by this office on May15, 2003 you requested a ruling on the status of footwear from Mexico under the NAFTA.

The submitted item is a slip-on, open-toe, open-heel, Y-strap configured toe-thong sandal with a leather upper and a rubber/plastic outer sole. You state that the sandal is made in Mexico and that men, women and kids will wear it. The sandal is identified as Style #FR-339 (Flores) and is the type commonly worn by both sexes.

In your letter you state that this leather upper, rubber/plastic soled sandal will be manufactured entirely in Mexico and will be imported directly from Mexico into the United States. You have provided a separate listing of the various component materials, stating their “origin” and a breakdown of their “cost.” We presume this listing indicates that as you state, Mexico is the originating country of all the materials except for the “Cambrelle” textile fabric material, which is of Taiwan origin and which is cut to shape and used as lining for the leather upper. You also state that, based on your cost breakdown figures, Mexico is the originating country for at least 90% of the materials and the production costs for this sandal.

The applicable tariff provision for the sandal, identified as Style #FR-339 (Flores), will be 6403.99.90, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for footwear, with uppers predominately of leather (excluding accessories or reinforcements) and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued, we presume, over $2.50 per pair; for other persons. The general rate of duty will be 10% ad valorem.

According to your submission, each of the non-originating materials used to make this footwear has satisfied the changes in tariff classification required under the HTSUSA General Note 12(t)/64. The footwear will also be subject to a Regional Value Content (RVC) requirement of not less than 55% under the Net Cost Method. Assuming the goods are eligible for preferential treatment under the NAFTA, the merchandise will be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). If you desire a ruling regarding the RVC of your goods and their eligibility for NAFTA preferential treatment, provide 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, 1300 Pennsylvania Ave. N.W., Washington, D.C. 20229, along with a copy of this letter.

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 Richard Foley at 646-733-3042.


Robert B. Swierupski

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