The tariff classification of footwear produced in Dominican Republic and the eligibility for preferential treatment under the Dominican Republic – Central America – Unites States Free Trade Agreement (DR-CAFTA).

N264386 June 2, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6403.91.6075; 6404.19.9030 Mr. Gordon C. Anderson C.H. Robinson Worldwide. Inc 14800 Charlson Road, Suite 400 Eden Prairie, MN 55347 RE: The tariff classification of footwear produced in Dominican Republic and the eligibility for preferential treatment under the Dominican Republic – Central America – Unites States Free Trade Agreement (DR-CAFTA).  Dear Mr. Anderson: In your letter dated April 24, 2015, you requested a tariff classification ruling on behalf of your client Weinbrenner Shoe Company for men’s boots produced in Dominican Republic from originating and non-originating materials. Your request concerns the eligibility for preferential duty treatment for the footwear under the DR-CAFTA. The submitted sample identified as style #B110DD “Jungle” is a men’s lace-up boot with a rubber or plastics outer sole utilizing cement construction. The upper is predominantly leather with man-made materials. It features a suede leather cuff and fabric pull on tab. The boot has a six-eyelet lace closure with eight hooks for additional lacing. The boot is fully assembled in the Dominican Republic (DR) from raw or unfinished materials and component parts from originating countries, the USA and the DR, and non-originating countries, primarily China and Mexico. You are also requesting a binding ruling for the same boot having an upper external surface area measurement of over 50 percent textile with a F.O.B value over $12 per pair. The applicable subheading for the men’s boot, style #B110DD “Jungle,” will be 6403.91.6075 Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5 percent ad valorem. The applicable subheading for the men’s boot with a predominantly textile upper, style #B110DD “Jungle,” will be 6404.19.9030, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: other: valued over $12/pair: for men. The rate of duty will be 9 percent ad valorem. General Note 29, HTSUS, sets forth the criteria for determining whether a good is originating under the DR-CAFTA. General Note 29(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that For the purposes of this note, subject to the provisions of subdivisions (c), (d), (m) and (n) thereof, a good imported into the customs territory of the United States is eligible for treatment as an originating good under the terms of this note if— (i) the good is a good wholly obtained or produced entirely in the territory of one or more of the parties to the Agreement; (ii) the good was produced entirely in the territory of one or more of the parties to the Agreement, and— (A) each of the non-originating materials used in the production of the good undergoes an applicable change in tariff classification specified in subdivision (n) of this note; … As the good contains non-originating materials, it would have to undergo an applicable change in tariff classification in order to meet the requirements of GN 29(b)(ii)(A). General Note 29 (n), Chapter 64, Chapter rule 1 states: Notwithstanding the tariff classification rules for goods of chapter 64 set forth below, with respect to goods of chapter 64 falling in the following tariff provisions enumerated in this rule for which a rate of duty followed by the symbol “P” in parentheses appears in the “Special” subcolumn rate of duty column 1, an importer may claim preferential tariff treatment under this note for a good of chapter 64 that meets any tariff classification rule for such good set forth in general note 12, 17, 25, 26 or 28 of the tariff schedule: tariff items 6401.92.30, 6401.92.60, 6401.99.80, 6402.12.00 through 6402.30.30 inclusive, 6402.30.60, 6402.30.90, 6402.91.40, 6402.91.60, 6402.91.70, 6402.99.05 through 6402.99.18, inclusive, and 6402.99.30 through 6402.99.79, inclusive; heading 6403; tariff items 6404.11.20 through 6404.19.15, inclusive, and 6404.19.25 through 6404.20.60, inclusive; and headings 6405 and 6406. For goods classified in subheading 6403.91.6075 and 6404.19.9030, General Note 29, Chapter 64.2 requires: a change to any other tariff item of Chapter 64 from any other subheading. If imported separately the non-originating component parts would be classified under subheadings other than 6403.91.6075 and 6404.19.9030 HTSUS. Based on the facts provided, style #B110DD “Jungle” qualifies for preferential treatment. Each of the components sourced from China and Mexico, and manufactured into the completed boot in the Dominican Republic, undergoes the required tariff shift and will meet the requirements under the DR-CAFTA General Notes 29(b)(ii)(A). The boot will therefore be entitled to a free rate of duty upon compliance with all applicable laws, regulations, and agreements. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Stacey Kalkines at: STACEY.KALKINES@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division