CLA-2-64:OT:RR:NC:N3:447
Mr. Rodolfo Corral
Rodolfo Corral Inc. – Custom House Brokers
9100 S. Sepulveda Blvd., Suite 124
Los Angeles, CA 90045
RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA) of cowboy style boots from Mexico; Article 509
Dear Mr. Corral,
In your letters dated December 13, 2016, and April 18, 2017, you requested a classification ruling and status of cowboy style boots from Mexico under the NAFTA on behalf of Manufactuera de Botas Cuadra, S.A. de C.V..
Descriptive literature and pictures were submitted with your first letter. Additional pictures, country of origin, value, cost, processing, and manufacturing information were submitted with your second letter.
Model nos. Y315A1 Ostrich, 2P02LT Lizard Teju, and 1B27FY Caiman (reptile) are three styles of men’s, cowboy style, welt boots. The completed boots are manufactured in Mexico from lizard and reptile skins imported from Argentina and Colombia, Ostrich skins from South Africa, leather welts, leather lining material, and outer soles from Mexico. In Mexico, the non-originating, tanned and/or crusted animal skins, are further tanned and processed, and cut into parts to make the boot uppers. The upper parts are combined with the lining materials and assembled to the leather outer soles components.
The applicable tariff provision for the cowboy style boots will be 6403.51.3030, 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 with outer soles of leather: covering the ankle: other: welt footwear: for men: other. The general rate of duty will be 5 percent ad valorem.
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 https://hts.usitc.gov/current.
General Note 12(b), HTSUS, sets forth the criteria for determining whether a good is originating under the NAFTA. General Note 12(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that
For the purposes of this note, goods imported into the customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as “goods originating in the territory of a NAFTA party” only if--
(i) they are goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States; or
(ii) they have been transformed in the territory of Canada, Mexico and/or the United States so that--
(A) except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein,
In Mexico, the Caiman, Lizard and Ostrich skins from Argentina, Colombia and South Africa undergo a transformation from raw skins, to tanned skins, and are substantially changed from finished skins (classified in chapter 41) to cut, shaped footwear parts (classified in heading 6406), and ultimately into finished footwear.
Based on the facts provided, the goods described above qualify for NAFTA preferential treatment, because they will meet the requirements of HTSUS General Note 12(b)(ii)(A). The goods will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements, including Regional Value Content requirements specified in General Note 12(t)/64.1.
This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).
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 [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division