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NY 861215


April 5, 1991

CLA-2-64:S:N:N3D:347 T 861215

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.99.60; 9025.11.4000

Mr. Barry E. Powell
Grunfeld, Desiderio, Lebowitz & Silverman 707 Wilshire Boulevard
Suite 5320
Los Angeles, California 90017

RE: The tariff classification of a man's hiking shoe and a plastic thermometer/compass on a chain.

Dear Mr. Powell:

In your letter dated March 6, 199l, on behalf of your client L.A. Gear, Inc., you requested a classification ruling.

The submitted sample is a man's casual walking/hiking shoe, style #4031, with a predominately leather upper, a five eyelet lace closure with two sets of color coordinated shoe laces, and a cemented-on, multi-layered rubber/plastic high traction outer sole.

Attached to the shoe by a metal chain, is a combination liquid filled thermometer and a compass, both encapsulated in clear plastic. While not precision instruments, both items are functional and are viewed as separate and distinct items from the shoe. In that neither the thermometer nor the compass can be determined to provide the essential character of the composite article, we would rely on GRI 3(c) (General Rules of Interpretation) to determine the classification. Direction finding compasses are provided for under the Harmonized Tariff Schedule provision 9014.1090, while thermometers are covered under 9025.11.40 (HTS). Therefore, in accordance with rule 3(c), we would classify this article under 9025.11.4000, HTS, the heading which occurs last in numerical order.

We are returning your sample as you requested.

The applicable subheading for the man's shoe, style #4031 will be 6403.99.60, Harmonized Tariff Schedule of the United States (HTS), which provides for certain footwear in Chapter 64. The rate of duty will be 8.5 percent ad valorem.

The applicable subheading for the combination article, a thermometer and compass on a chain, will be 9025.11.4000, HTS, which provides for thermometers, liquid-filled, for direct reading, other than clinical. The rate of duty will be 8.4 percent ad valorem.

This ruling is being issued under the provisions of Section l77 of the Customs Regulations (l9 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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