The tariff classification of a boot upper from the DominicanRepublic; CBI-2

NY 810531 June 05, 1995 CLA-2-64:S:N:N8:346 810531 CATEGORY: Classification TARIFF NO.: 9802.00.5010 ; 6406.10.9040 Mr. Steven T. Bernstein H.Z. Bernstein Co., Inc. 2975 Kennedy Blvd. Jersey City, NJ 07306 RE: The tariff classification of a boot upper from the Dominican Republic; CBI-2 Dear Mr. Berstein: In your letter dated May 18, 1995, on behalf of Endicott Johnson Corp., you requested a tariff classification ruling for a sample of a camouflage design textile boot upper with a sewn-in textile bootie liner (no style number indicated). 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 submitted is approximately 11 inches high, with an external surface area consisting of a textile material presumed to be of man-made fibers. It has a 3/4 inch wide sewn-on leather topline trim, a small oblong shaped leather patch sewn-on near the top outside quarter of the shaft with the logo "Cabela's" indicated, and sewn-on leather eyelet stay reinforcements, about 1 inch wide, complete with an assortment of metal eyelet holes, D- rings and speed lacing hooks. The upper has not been lasted and has a completely open bottom. It also has a sewn-in bootie liner which, you state, is produced in the United States entirely from U.S. made fabric and materials and then sent to the Dominican Republic to be stitched into this upper. 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 6406.10.9040, 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; in which the upper's external surface is predominately textile materials (note that an accessory or reinforcement on top of another material is not part of the upper's external surface, but the material hidden underneath is); in which the upper's external surface is 50% or more textile materials after every leather, rubber and/or plastic accessory and reinforcement present is included as part of the upper's external surface; and in which, of the textile materials present, the man-made fibers weigh more than the cotton fibers, the wool and/or fine animal hair fibers or any other single type of fiber. Items classified in 9802.00.5010 do not need to have any country of origin marking when imported into the U.S. 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