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NY B88960




September 9, 1997

CLA-2-64:RR:NC:TP:347 B88960

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Mr. Barry Campbell
The Topline Corporation
3650 131 Ave. S.E., Ste. 150
Bellevue, WA 98006

RE: The tariff classification of plastic sandals and a textile bag from China

Dear Mr. Campbell:

In your letter dated August 21, 1997, you requested a tariff classification ruling.

You have submitted a sample of what you state is a beach sandal which will be imported inside a shoe bag made of lightweight nylon mesh material with a nylon drawstring closure. The bag will be shipped inside a box with the shoes. You state that the shoes will be various styles of beach sandals with uppers and outer soles of rubber/plastic like the sample provided, and there will be one shoe bag packed with each pair of shoes. The purpose of the bag is for carrying the shoes, which infers that the bag is intended to store the shoes during travel or when they are not in use and would not normally be sold separately from the shoes.

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 to one another and are mutually complementary and that together they form a whole which would not normally be offered for sale separately. The shoes and bag are a composite good as that term is defined and applied in the HTSUS. Composite goods are classified according to the component which gives them their essential character.

Since the essential character is imparted by the shoes, the applicable subheading for the shoes and accompanying bag will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics, not covering the ankle. The rate of duty will be 6% ad valorem.

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 Richard Foley at 212-466-5890.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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