The tariff classification and status under the North American Free Trade Agreement (NAFTA), of Footwear from Mexico; Article 509

NY J84537 June 5, 2003 CLA-2-64:RR:NC:TA:347 J84357 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Jason Patton Cobian Corporation 1345 Specialty Drive Suite B Vista, CA 92083 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of Footwear from Mexico; Article 509 Dear Mr. Patton: In your letter dated April 29, 2003 you requested a ruling on the status of 5 footwear samples from Mexico under the NAFTA. You describe the items as rubber sandals for men, women and kids. The sandals are made up of rubber outsoles with textile upper straps. You have provided samples identified as LT-150 (Latigo), SG-121 (Sponger), CO-424 (Cocoa), MJ-333 (Mojave) and FF-525 (Flutterfly). You state that Mexico is the originating country of around 90% of the cost of the goods for each style. You have also submitted component material cost breakdowns and origin statements to substantiate this statement. The applicable tariff provision for all five styles will be 6404.19.35, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for footwear with outer soles of rubber, plastics and uppers of textile material, other, footwear with open toes or open heels, other. The general rate of duty will be 37.5 percent ad valorem. Each of the non-originating materials used to make the footwear has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/64 which provides for a change to headings 6401 through 6405 from any heading outside that group, except from subheading 6406.10, provided there is a regional value content of not less than 55 percent under the net cost method. Assuming the goods are eligible for preferential treatment under the NAFTA, The footwear will be entitled to a Free 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 of the Customs Regulations (19 C.F.R. 181). *Because of insufficient information in your ruling request, Customs has not addressed the Regional Value Content (RVC) of the subject goods. 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 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division