N046458

December 15, 2008

CLA-2-64:RR:SP:247

CATEGORY: Classification

TARIFF NO.: 6402.99.3171, 6403.59.9045, 6403.99.9065, 6405.90.9000

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]{.underline}

Taps made in Brazil,

Leather upper and outer sole from Brazil,

Lining from Brazil,

Cut, sewn and assembled in Dominican Republic.

[TA35 Tap Shoe]{.underline}

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]{.underline}

Man-Made material from China,

Lining from China,

Leather Sole from Brazil,

Cut, sewn and assembled in Dominican Republic.

[BA14 Ballet Shoe]{.underline}

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