CLA-2 CO:R:C:G 085487 HP
Ms. Mary Murphy
Customs Coordinator
Reebok International Ltd.
150 Royall Street
Canton, MA 02021
RE: Reconsideration of HRL 084712 of August 24, 1989
Dear Ms. Murphy
This is in reference to Headquarters Ruling Letter 084712,
dated August 24, 1989.
FACTS:
In the above-referenced Ruling, we classified three pairs of
shoe lacings, imported in
the same packing container with one pair of athletic shoes, under
subheading
6403.19.6060, HTSUSA, as footwear with outer soles of rubber,
plastics, leather or
composition leather and uppers of leather, sports footwear, other
, for other persons, for
women and misses, other. You now state that the outer soles are
composed of rubber
and plastics.
ISSUE:
Whether the instant merchandise is considered sports shoes
under the HTSUSA?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRI's) to the HTSUSA
govern the classification
of goods in the tariff schedule. GRI 1 states, in pertinent part
:
... classification shall be determined according to the
terms of the headings and
any relative section or chapter notes ....
Goods which cannot be classified in accordance with GRI 1 are to
be classified in
accordance with subsequent GRI's, taken in order.
Subheading Note 1 to Chapter 64, HTSUSA, provides:
For the purposes of subheadings 6402.11, 6402.19,
6403.11, 6403.19 and
6404.11, the expression "sports footwear" applies
only to:
(a) Footwear which is designed for a sporting
activity and has, or
has provision for the attachment of
spikes, sprigs, cleats,
stops, clips, bars or the like;
(b) Skating boots, ski-boots and cross-
country ski footwear,
wrestling boots, boxing boots and cycling
shoes.
The instant merchandise makes no provision for the
attachments described in subhead
ing note 1(a), supra, nor are the shoes specifically designed for
those activities enumer
ated in 1(b). Therefore, our classifying the shoes as "sports
shoes," in HRL 084712, was
incorrect.
In HRL 084712, we found that the shoes/laces combination
forms a set under GRI
3(b), with the shoes imparting the essential character. This
conclusion is incorporated
herein as if repeated verbatim. You have acknowledged puzzlement
as to which pairs of
laces comprise a set with the shoes. The first pair of laces
imported with the shoes is
considered a part of the shoes, not a set therewith. Only the
second pair of laces, and
any additional pairs of laces, form a set with the shoes.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading
6403.91.9040, HTSUSA, as footwear with outer soles of rubber,
plastics, leather or
composition leather and uppers of leather, other footwear,
covering the ankle, other, for
other persons, other, for women, other. The applicable rate of
duty is 10 percent ad
valorem. The second pair of laces imported as a set with the
shoes, plus any additional
pairs of laces similarly imported, require a visa in textile
category 369 if composed of
cotton, a visa in textile category 669 if composed of other
materials.
The designated textile and apparel category may be
subdivided into parts. If so, visa
and quota requirements applicable to the subject merchandise may
be affected. Since
part categories are the result of international bilateral
agreements which are subject to
frequent renegotiations and changes, to obtain the most current
information available,
we suggest that you check, close to the time of shipment, the
Status Report On Current
Import Quotas (Restraint Levels), an issuance of the U.S. Customs
Service, which is
updated weekly and is available at your local Customs office.
Pursuant to section 177.9, Customs Regulations (19 C.F.R.
177.9), the ruling letter of
August 24, 1989 is modified in conformity with the foregoing.
Sincerely,
John Durant, Director
Commercial Rulings Division