The tariff classification, user fees and country of originmarking of a boot upper from the Dominican Republic; CBI-2

NY 809994 May 24, 1995 CLA-2-64:S:N:N8:346 809994 CATEGORY: Classification TARIFF NO.: 9802.00.5010 ; 6406.10.6500 Ms. Janet S. Cool Daniels Green Company Dolgeville, NY 13329-1398 RE: The tariff classification, user fees and country of origin marking of a boot upper from the Dominican Republic; CBI-2 Dear Ms. Cool: In your letter dated May 4, 1995, you requested a tariff classification ruling for a sample of an upper that you have identified as "Style Number 99006" and which you affirm, is for a woman's "equestrian boot". This boot upper, you state, will be manufactured in the Dominican Republic from materials and component parts that are of 100% U.S. origin. Materials will be cut to shape and the assembly of the various upper components will be accomplished by stitching and gluing processes. All of the raw materials and 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 sample upper you have provided is approximately 7 inches high, has an external surface composed entirely of leather, has not been lasted and has a completely open bottom. You state that the interior linings are a combination of synthetic and cotton fabrics, the counter insert and box toe are a styrene material and the eyelet facings and counter pocket are made of pigskin leather. It also has 10 metal eyelets, 6 metal hooks and a leather tongue. Therefore, this boot upper will be classified in subheading 9802.00.5010, Harmonized Tariff Schedule of the United States (HTS), free of duty, as an article, which was returned to the U.S. after having been exported for repairs or alterations, not made pursuant to a warranty, and which met 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. Customs Headquarters has issued no directives or guidelines so it would likely be useful to discuss the documentation and evidence required with the Customs personnel in each district in which you may make entry. 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 this item is 6406.10.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear uppers or the parts thereof, 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. Items classified in 9802.00.5010 do not need to have any country of origin marking when imported into the U.S. Questions regarding what would be acceptable marking, if you desire to indicate that this upper's vamp was assembled in the Dominican Republic of U.S. components or, if you intend to mark it or the finished boot "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 Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. 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