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NY K81817

January 6, 2004
CLA-2-64:RR:NC:247: K81817


TARIFF NO.: 6404.19.50

Ms. Sandra Tovar
CST, Inc.
120 C Commerce Circle
Fayetteville, GA 30214

RE: The tariff classification of footwear from Dominican Republic

Dear Ms. Tovar:

In your letter dated November 28, 2003, you requested a tariff classification ruling on behalf of Margarita Trading, Inc. You have provided a sample of footwear referred to only as “Aquasock.” You describe the item as slip-on type footwear with a nylon upper and rubber bottom intended to be worn for water sports activities such as diving, surfing or snorkeling.

The footwear has an upper of textile materials and a unit molded rubber/plastics outer sole which substantially overlaps the upper in excess of ¼ inch. In this regard the shoe has a foxing or foxing-like band. You have indicated a value of not over $3/pair for this style.

You describe the manufacturing process as follows:

The upper vamp will be imported into the Dominican Republic from China. Fabric is cut to make the bottom of the upper and the bottom is sewn to the upper vamp.

The sole will be produced in the Dominican Republic from USA pellets and used in an injection molding machine. In the injection molding process, the finished upper is molded to the sole by injecting US thermo plastic rubber into a mold that at the same time bounds the formed upper.

Insoles are cut from fabric imported from China. The customer logo is stamped on the insoles. A small amount of glue is placed inside the shoe where the upper and sole are already attached via the injection molded process. The insole is placed inside the shoe.

You request tariff classification for the “Aquasock” and program eligibility for the Caribbean Basin Trade Partnership Act.

On May 18, 2000, Public Law 106-200, The Trade and development Act of 2000 was signed into law. Title II, which is entitled the “United States-Caribbean Basin Trade Partnership Act” (CBTPA) provides certain benefits to countries and territories in the Caribbean Basin. On October 2, 2000, the President signed a Proclamation implementing the CBTPA and declaring 24 countries of the Caribbean Basin (including Dominican Republic) to be “Beneficiary Countries” for purposes of the enhanced trade preferences made available under the CBTPA. In addition, the Proclamation modified the Harmonized Tariff Schedule of the United States (HTS) to reflect the new trade preferences.

The CBTPA, amended section 213(b) of the Caribbean Basin Economic Recovery Act (CBERA, 19 U.S.C. 2701-2707) to authorize the President to extend additional trade benefits by providing special preferential tariff treatment (equivalent to the treatment accorded under NAFTA) to certain non-textile articles that are otherwise excluded from duty-free treatment under the CBERA, including;

Footwear not designated on August 5, 1983, as eligible articles for the purpose of the Generalized System of Preferences (GSP).

GN 12(t) 64, (HTS), provides for NAFTA eligibility for goods that undergo:

1. A change to headings 6401 through 6405 from any heading outside that group, except from subheading 6406.10, provided there is a regional value content of not less than 55 percent under the net cost method.

Subheading 6406.10 (HTS) provides for footwear uppers and parts thereof, other than stiffeners. Since the component that you describe as a “vamp” imported into Dominican Republic from China is classified in subheading 6406.10, the required tariff change necessary for preferential tariff treatment is not met.

The applicable subheading for the “Aquasock” will be 6404.19.50 Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material, other, other, valued not over $3/pair. The general rate of duty will be 48 percent ad valorem.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

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, Richard Foley at 646-733-3042.


Robert B. Swierupski

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