CLA-2-64:RR:SP:247
M. Lisias Ransan
So’Danca
320 S. Military Trail
Deerfield Beach, FL 33442
RE: The tariff classification of footwear produced in the Dominican Republic
Dear M. Ransan:
In your letter received on December 8, 2008, you requested a tariff classification ruling for four footwear styles cut, sewn and assembled in the Dominican Republic from non-originating materials. Your request concerns the eligibility for preferential duty treatment for the goods under the Dominican Republic-Central America-United States Free Trade Agreement (DR-CAFTA).
You have submitted samples of all four styles and describe them as follows:
Style TA41 Tap Shoe
Taps made in Brazil,
Leather upper and outer sole from Brazil,
Lining from Brazil,
Cut, sewn and assembled in Dominican Republic.
TA35 Tap Shoe
Taps made in Brazil,
Man-Made upper material from China,
Rubber outer sole from Brazil,
Cut, sewn and assembled in Dominican Republic.
CH50 Character Shoe
Man-Made material from China,
Lining from China,
Leather Sole from Brazil,
Cut, sewn and assembled in Dominican Republic.
BA14 Ballet Shoe
Leather upper and leathered suede outer sole from Brazil,
Lining from Brazil,
Cut, sewn and assembled in Dominican Republic.
The sample identified as TA41 TAP SHOE is a woman’s size 7, below-the-ankle, lace-up dance shoe. The outer sole is composed of rubber/plastics and metal. Visual examination indicates that rubber/plastics is the component material having the greatest external surface area in contact with the ground. The upper is identified as leather.
The applicable subheading for the footwear identified as TA41 TAP SHOE will be 6403.99.9065, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of leather: other: other: for other persons: valued over $2.50/pair. The general rate of duty will be 10 percent ad valorem.
The sample identified as TA35 TAP SHOE is a misses size 2.5, below-the-ankle, Mary Jane dance shoe. The outer sole is composed of rubber/plastics and metal. Visual examination indicates that rubber/plastics is the component material having the greatest external surface area in contact with the ground. The upper is identified as man-made.
The applicable subheading for the footwear identified as TA35 TAP SHOE will be 6402.99.3171, HTSUS, which provides for footwear with outer soles and uppers of rubber/plastics: other: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber/plastics, not having a foxing or foxing-like band and not protective, Other. The general rate of duty will be 6 percent ad valorem.
The sample identified as CH50 CHARACTER SHOE is a woman’s size 7, below-the-ankle, strap shoe. The outer sole is composed of leather and the upper is identified as man-made material.
The applicable subheading for the footwear identified as CH50 CHARACTER SHOE will be 6405.90.9000, HTSUS, which provides for other footwear: other: other. The general rate of duty will be 12.5 percent ad valorem.
The sample identified as BA14 BALLET SHOE is a misses size 3, below-the-ankle, strap shoe. The outer sole and upper is identified as leather.
The applicable subheading for the footwear identified as BA14 BALLET SHOE will be 6405.10.0090, HTSUS, which provides for other footwear: with uppers of leather: other. The general rate of duty will be 10 percent ad valorem.
General Note (GN) 29 of the HTSUS contains the DR-CAFTA rules. GN 29(a), HTSUS, states, in relevant part: Goods for which entry is claimed under the terms of the Dominican Republic-Central America-United States Free Trade Agreement are subject to duty as set forth herein. For the purposes of this note -- originating goods or goods described in subdivision (a)(ii), subject to the provisions of subdivisions (b) through (n) of this note, that are imported into the customs territory of the United States and entered under a provision -- (A) in chapters 1 through 97 of the tariff schedule for which a rate of duty appears in the "Special" subcolumn of column 1 followed by the symbol "P" or "P+" in parentheses, or in chapter 98 or 99 of the tariff schedule where rate of duty or other treatment is specified, are eligible for the tariff treatment and quantitative limitations set forth therein in accordance with sections 201 through 203, inclusive, of the Dominican Republic-Central America-United States Free Trade Agreement Implementation Act (Pub. L. 109-53; 119 Stat. 462)[.]
GN 29(b), HTSUS, sets forth criteria for determining whether a good (other than agricultural goods provided for in GN 29(a)(ii)) is an originating good for purposes of the DR-CAFTA. GN 29(b), HTSUS, states, in relevant part: 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 -- 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; or the good otherwise satisfies any applicable regional value content or other requirements specified in subdivision (n) of this note; and the good satisfies all other applicable requirements of this note; or (iii) the good was produced entirely in the territory of one or more of the parties to the Agreement exclusively from originating materials.
GN 29(n), to Chapter 64, HTSUS, (19 U.S.C. §1202) states in pertinent part that: 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 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:
1. A change to subheadings 6401.10 or 6401.91 or tariff items 6401.92.90, 6401.99.30, 6401.99.60, 6401.99.90, 6402.30.50, 6402.30.70, 6402.30.80, 6402.91.50, 6402.91.80, 6402.91.90, 6402.99.20, 6402.99.80, 6402.99.90, 6404.11.90 or 6404.19.20 from any other heading outside 6401 through 6405, except from subheading 6406.10, provided that there is a regional value content of not less than 55 percent under the build-up method.
2. A change to any other tariff item of chapter 64 from any other subheading. Regarding eligibility under the DR-CAFTA, on August 5, 2004, the governments of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras, Nicaragua, and the United States signed the Dominican Republic-Central America-United States Free Trade Agreement ("Agreement"). The U.S. Congress approved the Agreement with the enactment on August 2, 2005, of the DR-CAFTA, Pub. L. 109-53, 119 Stat. 462 (19 U.S.C. 4001 et seq.). The Dominican Republic, El Salvador, Guatemala, Honduras, Nicaragua and the United States are currently parties to the Agreement
Based on the submitted information, we find that the subject footwear qualifies for preferential (duty free) treatment under the DR-CAFTA. First, the classification of the goods resulted in a change [in classification] to a tariff item of Chapter 64 pursuant to Rule 2 of GN 29(n), to Chapter 64, HTSUS. Second, pursuant to GN 29 (n) to Chapter 64, HTSUS, goods of Chapter 64 falling in the tariff provisions enumerated in Rule 1 and Rule 2 for which a rate of duty followed by the symbol "P" appearing in the "Special" subcolumn, are eligible for preferential treatment.
The subheadings at issue i.e. 6402.99.3171, 6403.59.9045, 6403.99.9065, 6405.90.9000, HTSUS, receive a "Special" rate of duty as indicated by the presence of the symbol "P" appearing in parentheses following the "Special" rate of duty subcolumn.
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).
The submitted samples are not marked with the country of origin. Therefore, if imported as is, they will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
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