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 > 1999 NY Rulings > NY E83712 - NY E83757 > NY E83721

Previous Ruling Next Ruling



July 21, 1999

CLA-2-64:RR:NC:TP:347 E83721

CATEGORY: CLASSIFICATION

TARIFF NO.: 6402.99.18

Mr. John Kenney
Reebok International Ltd.
25 Littlefield St.
Avon, MA 02322

RE: The tariff classification of plastic shoes and a plastic bag from Thailand.

Dear Mr. Kenney:

In your letter dated June 17, 1999, you requested a tariff classification ruling.

You have submitted a sample of what you refer to as a “Men’s Adventure Sports Sandal,” made up of a rubber/plastic material, with an open toe and open heel. You state the sandals will be imported inside a thin PVC plastic bag in lieu of a traditional shoe box, which has a plastic zip lock closure. It resembles a large zip lock freezer bag with PVC handles. You state that the purpose of the bag is to store the shoes during travel or when they are not in use, and would not normally be sold separately from the shoes. The plastic PVC bag submitted has the name POLO SPORT, RALPH LAUREN imprinted on one side of the bag, and an American flag as well which measures approximately 1 inch by 1-3/4 inches. You state that both the sandal and bag will be produced in Thailand.

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.

Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin 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 a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. With regard to the conspicuousness and legibility requirements, section 134.41(b) requires that the country of origin marking be such that the ultimate purchaser is able to find the marking easily and read it without strain.

The sample footwear you have provided is marked “Made in Thailand,” although its plastic PVC container is not. Customs has determined that the presence of symbols associated with a country other than the country of origin may mislead the ultimate purchaser as to the country of origin as is the case with the sample bag submitted on which the American flag is displayed. This is especially true where the foreign symbols are more readily visible than the country of origin marking. In this regard, you must mark the PVC bags as well with the country of origin. Customs requires that the country of origin marking shall appear in close proximity to and in at least comparable size letters to such words or symbols, and preceded by “Made in,” “Product of,” or other words of similar meaning. (See 19 CFR 134.46).

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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: