United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY A88388 - NY A88444 > NY A88407

Previous Ruling Next Ruling
NY A88407



November 7, 1996

CLA-2-64:K:TC:C9:D23 A88407

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.3560

Ms. Laura Boyce
Classification Analyst
The Donna Karan Company
600 Gotham Parkway
Carlstadt, NJ 07072

RE: The tariff classification of two shoes imported in bags from Spain.

Dear Ms. Boyce:

In your letter dated October 7, 1996 your company requested a tariff classification ruling.

You included two samples and a bag that will be imported from Spain. Style 463161 is described as a ladies spa slide with an exterior upper surface area of 57.1% textile and 42.9% leather overlays with an outer sole of rubber/plastics. Style 463611 is described as a ladies aqua slide with an exterior upper surface area of 100% textile materials with an outer sole of rubber/plastics. You included an independent laboratory report that provided the above measurements.

You state that both shoes will be imported and sold with the 100% nylon bag enclosed in the shoe box. The purpose of the bag is for carrying the shoes to the gym, beach, etc. which infers that the bag is intended to store the shoes during travel or when they are not in use and the bag for the shoes would not normally be sold separately from the shoes.

The General Rules of Interpretation (GRI) No. 3, Harmonized Tariff Schedule of the United States (HTSUS), governs the classification of goods which are prima facie classifiable within two or more headings. The shoes are classifiable within Heading 6404, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. The nylon shoe bag is classifiable in Heading 6307, HTSUS, which provides for other made up articles of textile materials.

GRI 3(b) provides for composite goods made up of different components. Explanatory Note IX to GRI 3(b) provides that composite goods can consist of separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts. The shoes and bags are a composite good as that term is defined and applied in the HTSUS. Composite goods are classifiable as if they consisted of the component which gives them their essential character.

Explanatory Note VII to GRI 3(b) provides that the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. The component which establishes the essential character in this case are the shoes as they play the dominant role in relation to the use of the goods. Accordingly, the composite good would be classifiable as if it consisted solely of the shoes. The samples and bag are being returned as requested.

The applicable subheading for the two shoes each and accompanying bag each will be 6404.19.3560, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials; footwear with outer soles of rubber or plastics; other; footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper; other; other; for women. The duty rate will be 37.5% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations.

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,

Thomas Mattina

Previous Ruling Next Ruling

See also: