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NY A86220




August 28, 1996

CLA-2-64:RR:NC:TP:346 A86220

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.80

Ms. Barbara Balk
Seino America, Inc.
2580 S. 156 St. Bldg A
Seattle, WA 98158

RE: The tariff classification of a pair of shoes in a matching travel pouch, from China or Hong Kong.

Dear Ms. Balk:

In your letter dated July 31, 1996, on behalf of Viewpoint International, you requested a tariff classification ruling.

The submitted sample, identified by you as "Style 61T709", consists of a pair of men's slip-on, canvas upper casual shoes which will be imported and sold contained in a matching patterned cotton, draw string-type travel pouch. The shoe has a rubber cup soled bottom with a separately applied rubber/plastic foxing-like band that is applied at the sole and overlaps the upper by more than 1/4 inch, all around. Additionally, the shoe also has a 3/4 inch high, (presumably jute) textile sidewall wrap, which encircles its bottom perimeter. You have stated for us, via telephone, that the best estimated price you have for this item is $8.50, with the breakdown costing of $7.90 for the pair of shoes and $.60 for the carry pouch.

The rectangular shaped carry pouch measures approximately 16 inches in length, 8 inches in width and is composed of the same cotton textile material, with the same matching flowery print design, that comprises the uppers of the shoes it is designed to hold.

It is our determination that, following the precedent of previous Headquarters ruling decisions, this travel pouch, which is designed to hold a particular pair of shoes and is imported together for sale as a unit containing the shoes, is a composite good whose essential character and subsequent classification is provided by the shoes.

The applicable subheading for the shoes and the travel pouch will be 6404.19.80, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials (note that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface, but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is not "athletic footwear"; which is not designed to be a protection against water, oil or cold or inclement weather; which has a foxing-like band almost wholly of rubber or plastics; and which is valued over $6.50, but not over $12.00 per pair. The rate of duty will be $.90 per pair plus 20 percent ad valorem.

We are returning the samples, as you requested.

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 James Sheridan at 212-466-5889.

Sincerely,

Roger J. Silvestri
Director

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