The tariff classification of footwear from Canada.

NY 812084 July 12, 1995 CLA-2-64:S:N:N8:347 812084 CATEGORY: Classification TARIFF NO.: 6403.91.60, 6406.10.65 Mr. Jo Mammato JAM P.O. Box 414 Whitestone, NY 11357 RE: The tariff classification of footwear from Canada. Dear Mr. Mammato: In your letter dated June 26, 1995, you requested a tariff classification ruling. You describe the item to be imported as a men's leather boot which covers the ankle, with a dual density polyurethane bottom. The upper is manufactured in China and will be imported into Canada for processing and re-export (to the United States). You state that the processing will consist of the attachment of the Canadian sole. You requested a ruling for both the unfinished boot uppers imported into the US from China and also on the completed product imported into the US from Canada. The applicable subheading for the unfinished leather uppers will be 6406.10.65, Harmonized Tariff Schedule of the United States (HTS), which provides for shoe uppers which are less than formed uppers with insoles which would cover all or most of the wearerss foot; in which the uppers external surface is predominately leather. The general rate of duty is 3 percent ad valorem. The applicable subheading for the completed boot will be 6403.91.60, (HTS), which provides for footwear with outer soles of rubber, plastic, leather or composition leather and uppers of leather, covering the ankle. The general rate of duty will be 8.5 percent ad valorem. The shoes, not being wholly obtained or produced entirely in the territory of Canada, will not meet the requirements of HTSUSA General Note 12(b)(ii) and will therefore not be entitled to a reduced rate of duty under the North American Free Trade Agreement (NAFTA). This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 181). 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