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NY D81872




September 28, 1998

CLA-2-64:RR:NC:TA:347 D81872

CATEGORY: CLASSIFICATION

TARIFF NO. 9802.00.80.40

Mr. Robert M. Maloney
Tingley Rubber Corporation
200 South Avenue
P.O. Box 100
South Plainfield, NJ 07080

RE: The tariff classification of footwear made in Dominican Republic and finished in Canada.

Dear Mr. Maloney:

In your letter dated August 28, 1998 you submitted information concerning the manufacture of footwear uppers in Dominican Republic of United States materials . The uppers are shipped to Canada where they are assembled to bottoms and imported into the United States Although you did not specifically identify the nature of your inquiry, we assume that you are concerned with the tariff classification of the samples you submitted with your letter. In addition, we also assume that you are concerned with receiving preferential tariff treatment under the Caribbean Basin Initiative, (HTS), Chapter 98, Subchapter II, U.S. Note 2(b).

In determining the tariff classification for footwear, Note 4(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTS) provides:

The material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments.

The representative samples submitted with your letter have uppers composed of multiple materials. In order for this office to provide tariff classifications for these items, a percentage measurement of the external surface area for each material is required. Generally, the upper includes the material which covers the top and sides of the foot. When this information is available, you may wish to consider resubmission of your ruling request.

In your letter you describe the perspective transaction. You state the make-up of these products is:

Boot Uppers - Nylon material or a combination of leather and nylon. These items are assembled in the Dominican Republic using materials made in the United States. These materials are shipped to the Dominican Republic in roll form. They are cut and assembled at that location. After assembly, they are shipped to Canada for further assembly into the finished product.

Liners - These items are assembled in the Dominican Republic using materials made in the United States. These materials are shipped to the Dominican Republic in roll form.

Boot Bottoms - These parts are molded in the United States at our factory in South Plainfield, NJ. When molded, they are forwarded to Canada for assembly into the finished product.

Insoles - Made in the United States.

For purposes of receiving preferential tariff treatment under the Caribbean Basin Initiative, (HTS), Chapter 98, Subchapter II, U.S. Note 2(b) states that no article (except a textile article, apparel article, or petroleum, or any product derived from petroleum, provided for in heading 2709 or 2710) may be treated as a foreign article, or as subject to duty, if--

(i) the article is--

(A) assembled or processed in whole of fabricated components that are a product of the United States, or

(B) processed in whole of ingredients (other than water) that are a product of the United States, in a beneficiary country, and

(II) neither the fabricated components, materials or ingredients, after exportation from the United States, nor the article itself, before importation into the United States, enters the commerce of any foreign country other than a beneficiary country.

Customs has previously determined that footwear is not an article of apparel.

Although Dominican Republic is a beneficiary country for purposes of the Caribbean Basin Initiative, Canada is not. The manufacturing scenario described in your letter, where the Dominican Republic footwear uppers are assembled to the bottoms in Canada, does not satisfy the requirements of (HTS) Chapter 98, Subchapter II, U.S. Note 2(b). The finished footwear imported into the United States will not receive preferential tariff treatment.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890.

Sincerely,

Robert Swierupski
Director,

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