The tariff classification of shoe cartons of U.S. origin shipped to Brazil where they are packaged with Brazilian shoes before being shipped back to the United States.

NY A88452 November 12, 1996 CLA-2-64:RR:NC:TP:347 A88452 CATEGORY: Classification TARIFF NO.: 9801.00.10 Mr. Gregg R. Smith Weyco Group Inc. 234 East Reservoir Avenue Milwaukee, Wisconsin 53212 RE: The tariff classification of shoe cartons of U.S. origin shipped to Brazil where they are packaged with Brazilian shoes before being shipped back to the United States. Dear Mr. Smith: In your letter dated October 11, 1996 you requested a tariff classification ruling. You state that the samples you have submitted, certain shoe cartons with the name "Nunn Bush" printed on the outside covers, are fully manufactured in the United States. They will be sent to Brazil, where each carton will be packed with a pair of shoes of Brazilian origin before being imported into the United States. You also state that these cartons, complete and unformed and shipped in a flat condition, are designed for one time use and are not reusable. In Brazil, these boxes will be formed by folding and then held together with glue. You asked about the applicability of subheading 9801.00.10 for the U.S. made shoe cartons. Subheading 9801.00.10, HTS, provides for the duty free entry of U.S. products that are exported and returned without having been advanced in value or improved in condition by any means while abroad. The operations performed on the shoe cartons consist merely of assembling and packaging them with the foreign made shoes. As the mere packaging of U.S. products with other products does not advance in value or improve in condition the U.S. products, the U.S. made shoe cartons will be eligible for the duty exemption available under HTS subheading 9801.00.10, HTS, provided the documentary requirements of Section 10.1, Customs Regulations (19CFR 10.1), are met. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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 Richard Foley at 212-466-5890. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division