THE COUNTRY OF ORIGIN MARKING and CLASSIFICATION OF UPPERS, CBI-2, 9802.00.5010 and 6406.10.6500
Issued August 11, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9802.00.5010, 6104, 1994, 7039, 0614, 6406.10.6500
Product description
THE COUNTRY OF ORIGIN MARKING and CLASSIFICATION OF UPPERS, CBI-2, 9802.00.5010 and 6406.10.6500
Full text
NY 800496 August, 11 1994 MAR-2-05:S:N:N8:346 CATEGORY: MARKING Ms. Tracy Ann Ehme A. W. Fenton Company POB 360614 Columbus, OH 43236-0614 RE: THE COUNTRY OF ORIGIN MARKING and CLASSIFICATION OF UPPERS, CBI-2, 9802.00.5010 and 6406.10.6500 Dear Ms. Ehme: This is in response to your letter for Rocky Shoe and Boots, dated 6-27-94, to ORR requesting a marking and classification ruling. ORR forwarded your letter to us for our final reply to you. Samples were also forwarded with your letter for our review. The 3 samples, RB 718, 6104 and 7039, are all textile\leather boot uppers completely open at the bottom. 7039 has a stitched-in, presumably waterproof Gore-Tex bootie. You have submitted plausible documents indicating that the external surfaces of the uppers for all 3 are predominately leather (accessories and reinforcements excluded). In your telecon with NIS J. Sheridan, you stated that 100 percent of the direct materials (rolls of textile, leather hides, thread, etc.) that will be used in the Dominican Republic to produce these uppers will be products of the US and that you will claim "CBI-2" status at time of entry. Therefore, all 3 items will be classified in HTS 9802.00.5010, free of duty, as articles, which were returned to the US after having been exported for repairs or alterations, not made pursuant to a warranty, and which meet the conditions of US 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. Customs Headquarters has issued no directives or guidelines so it would likely be useful to discuss the documen- tation and evidence required with the Customs personnel in each district in which you may make entry. Items classified in 9802.00.5010 do not need to have any country of origin marking when imported into the US. Per Statistical Note 2 to Subchapter II, you must split out on the Customs entry, "the dutiable value, i.e., the value of the foreign processing" 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 these styles is 6406.10.6500, based on the samples and the information you have supplied. We are returning your samples as you requested. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR Part 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
More rulings on the same tariff codes
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