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NY H84286




August 17, 2001

CLA-2-64:RR:NC:TA:347 H84286

CATEGORY: CLASSIFICATION

TARIFF NO. 6404.20.40

Mr. David E. Katzman
C.H. Powell Company
47 Harvard Street
Westwood, MA 02090

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA) of footwear from Mexico.

Dear Mr. Katzman:

In your letter dated July 24, 2001, you requested a ruling on behalf of your client; Acorn Comfort on Earth on the status of footwear, which you refer to as a slip-on slipper, made with a leather sole and polyester fleece upper, style KYTOS from Mexico under the NAFTA. You state that the slipper is being assembled in Mexico of parts that are cut or sourced in the U.S. The only non-NAFTA component of the slipper according to your submitted information is the sheepskin used to make the outer sole, which you indicate, is cut and die stamped with size information in the U.S. making it a product of the U.S. You further state that there is no rubber or plastic content in the slipper and the value of the item is over $2.50/pair.

Style KYTOS is a child’s slip-on type shoe with an outer sole of leather and an upper of textile material which covers the ankle. The applicable subheading for style KYTOS, will be 6404.20.40, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of leather and uppers of textile materials, not over 50 percent by weight of rubber or plastics and not over 50 percent by weight of textile materials and rubber or plastics with at least 10 percent by weight being rubber or plastics, valued over $2.50/pair. The General rate of duty will be 10 percent ad valorem. According to your submission, each of the non-originating materials used to make the footwear has satisfied the changes in tariff classification required under the HTSUSA General Note 12(t)/64. The footwear will also be subject to a Regional Value Content (RVC) requirement of not less than 55% under the Net Cost Method. Assuming the goods are eligible for preferential treatment under the NAFTA, the merchandise will be entitled to a 2 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 Customs Regulations (19 C.F.R.181) with respect to NAFTA eligibility. If you desire a ruling regarding the RVC of your goods and their eligibility for NAFTA preferential treatment, provide the information noted in Section 181.93(b) of the customs regulations (19 CFR 181.93(b)), to the Director, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1300 Pennsylvania Ave, N.W., Washington, D.C. 20229, along with a copy of this letter.

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 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) 637-7089.

Sincerely,

Robert Swierupski
Director,

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