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NY I82261




June 7, 2002

CLA-2-64: RR: NC: TA: 347 I82261

CATEGORY: CLASSIFICATION

TARIFF NO.: 6403.91.90

Ms. Elizabeth M. Cantu
J.C. Penny Company, Inc.
P.O. Box 10001
Dallas,TX 75301-0001

RE: The tariff classification of women’s boots from China.

Dear Ms. Cantu:

In your letter dated May 22, 2002, you requested a tariff classification ruling.

You have submitted samples identified as women’s boots style #023-7163, #023-7607 and #023-7604 with individual shoe bags. You state that each boot will be imported inside it’s own man-made fiber bag and that the bags will not be sold separately from the boots. You further state that the purpose of the shoe bags is to store the boots.

The submitted samples are described as follows:

Style name “Jet Set’’ #023-7163 – a woman’s slip-on fashion boot, approximately 8 ½-inches high with an approximately 3 ½-inch heel and a functionally stitched leather upper. The boot has an approximately 6-inch zipper closure on the inner side of the boot shaft and a cemented-on rubber/plastic outer sole.

The “Jet Set’’ shoe bag is made of woven textile fabric and has a drawstring closure at the top-line of the bag. The shoe bag measures approximately 11 ½-inches in length and 11 ½-inches in width and has horizontally printed on the outside front center of the bag “MODA SPANA” the importer’s trademark.

Style name “Jaguar’’ #023-7607 – a woman’s slip-on fashion boot, approximately 13 ½-inches high with an approximately 3 ½-inch heel and a functionally stitched leather upper. The boot has an approximately 11 ½-inch zipper closure on the inner side of the boot shaft and a cemented-on rubber/plastic outer sole.

The “Jaguar’’ shoe bag is made of woven textile fabric and has a drawstring closure at the top-line of the bag. The shoe bag measures approximately 16 ½-inches in length and 12 inches in width and has vertically printed on the outside front center of the bag the importer’s trademark.

Style name “Justice’’ #023-7604 – a woman’s slip-on fashion boot, approximately 18 ½-inches high with an approximately 3 ½-inch heel and a functionally stitched leather upper. The boot has an approximately 16 ½-inch zipper closure on the inner side of the boot shaft and a cemented-on rubber/plastic outer sole.

The “Justice’’ shoe bag is made of woven textile fabric and has a drawstring closure at the top-line of the bag. The shoe bag measures approximately 21 ½-inches in length and 11 ½- inches in width and has vertically printed on the outside front center of the bag the importer’s trademark.

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 bags are a composite good as that term is defined and applied in the HTSUS. In this case, the components are separable and adapted to be used together. The sample shoe bags have a “MODA SPANA” trademark in the center and are slightly larger than the shoe they are imported with and would not easily accommodate additional items, with room enough at the top to close the drawstring. The bags would not likely be sold as independent products for carrying various other personal effects (as would a back pack, fanny bag, or shoulder bag).

Although shoes are not always sold with drawstring bags, placement of the shoe in the bag during travel will protect other personal effects from dirt that the shoes pick up. In this regard, the shoes and bags together form a composite article classified according to GRI 3(b). Composite goods are classified according to the component, which gives them their essential character; therefore, a pair of shoes and accompanying bags constitutes a composite article classifiable with the rate applicable to the shoes.

The applicable subheading for styles “Jet Set’’ #023-7163, “Jaguar’’ #023-7607 and “Justice’’ #023-7604 will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber soles, covering the ankle, for other persons. The rate of duty will be 10% ad valorem.

You have also asked this office to rule on whether the shoe bags require a country of origin marking.

The “MODA SPANA” shoe bags are not marked with the country of origin. Therefore, if imported as is, submitted shoe bags would not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoe bags would be considered not legally marked under the provisions of 19 C.F.R 134.11 which states “every article of foreign origin (or its container) 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.”

As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.

With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.

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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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