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NY E87720




October 6, 1999

CLA-2-61:RR:NC:WA:357 E87720

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.9065; 6404.19.20

Mr. Francisco Gomez, Jr.
R. L. Jones Tecate, Inc.
P.O. Box 970
Tecate, CA 91980

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of neoprene waders from Mexico; Article 509; Country of Origin determination under 19 CFR 102.11(b)(1); tariff shift

Dear Mr. Gomez:

In your letter dated September 13, 1999, on behalf of the importer, Extreme Sports, Inc., dba Jet Pilot, and the manufacturer, Industrias Ibaza S.A. de C.V., you requested a ruling on the country of origin and NAFTA status of neoprene chest waders from Mexico.

There are two items involved. Style CO84 is a neoprene chest wader with a stocking foot bottom. The neoprene consists of a lamination of two layers of fabric bonded to a center layer of expanded neoprene. This material is indicated as “non-U.S.A.” origin. All of the neoprene material comprising this article will be sent to Mexico in bulk form, i.e., as piece goods, for cutting and assembly into the finished article, along with various trim materials, such as buckles, webbing, labels, etc.

Style CO85 is similar to style CO84 except that instead of a stocking foot bottom this item is finished with rubber boot bottoms. The boots will be produced in China, Taiwan or Thailand and will be shipped to Mexico. As with style CO84 all of the neoprene material comprising this article will be sent to Mexico in bulk form, i.e., as piece goods, for cutting and assembly, along with various trim materials, such as buckles, webbing, labels, etc. These materials will be combined with the boots into the finished product.

The applicable tariff provision for the style CO84 stocking foot wader will be 6113.00.9065, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other men’s or boys’ overalls and coveralls, other than of cotton, knitted or crocheted. The general rate of duty will be 7.4 percent ad valorem.

Each of the non-originating materials used to make the style CO84 stocking foot wader has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/61.39. The CO84 stocking foot wader will be entitled to a Free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

The applicable tariff provision for the style CO85 boot wader will be 6404.19.20, (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of predominantly textile materials, other, designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The general rate of duty will be 37.5 percent ad valorem.

Style CO85 boot wader does not qualify for preferential treatment under the NAFTA because one or more of the non-originating materials used in the production of the CO85 boot waders will not undergo the change in tariff classification required by HTSUSA General Note 12(t)/64.

Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1300 Pennsylvania Ave. N.W., Washington, D.C. 20229.

The country of origin for Style CO85 is determined under Section 102.11, Customs Regulations, which governs goods other than textile and apparel products covered by Section 102.21. Paragraph (a)(3) of Section 102.21 states that for goods incorporating foreign materials, each foreign material must undergo an applicable change in tariff classification set out in Section 102.20 for the country of origin to be determined under paragraph (a)(3).

Paragraph (k) of Section 102.20 governs the tariff shift requirement for headings 6401-6405, HTS. It states that an acceptable tariff shift for goods of those headings is satisfied by a change to heading 6401 through 6405 from any other heading outside that group, except from formed uppers.

Since the rubber boots from China, Taiwan or Thailand (if imported separately), would be classified in heading 6401, no such change occurs. Therefore, the country of origin cannot be determined under paragraph 102.11(a)(3).

Paragraph 102.11(b)(1) states that when the country of origin for goods of this type cannot be determined under paragraph 102.11(a), the country of origin of the good is the country or countries of origin of the single material that imparts the essential character to the good. The essential character of style CO85 is imparted by the rubber boot. Therefore, the country of origin for style CO85 is China, Taiwan or Thailand.

The country of origin for style CO84 is determined under Section 102.21, Customs Regulations. Paragraph 102.21(e) states that for goods of heading 6113 which are not knit to shape and which consist of two or more components, a change to an assembled good of heading 6113 from unassembled components when the good is wholly assembled in a single country confers origin. Therefore, the country of origin for style CO84 is Mexico.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181), with respect to NAFTA eligibility.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177), with respect to the country. Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2.

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 W. Raftery at 212-637-7076.

Sincerely,

Robert B. Swierupski
Director,

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