CLA-2-64: RR: NC: SP: 247 K80118
Ms. Susan Morelli
SAUCONY INC.
13 Centennial Drive
Peabody, MA 01960
RE: The tariff classification of footwear from China.
Dear Ms. Morelli:
In your letter dated October 17, 2003, you requested a tariff classification ruling.
The submitted half pair sample identified as model “Kalenjin Spike,” style no. 2318-2, is a man’s lace-up track shoe that does not cover the ankle. The shoe has an upper consisting of sewn together textile and rubber/plastic component material parts and you have provided the upper’s external surface area measurements (ESAU) that indicate it is approximately 60% plastic and 40% textile. For the purposes of this ruling, we will accept your figures to be accurate. The shoe also has a rubber/plastic outsole with ?-inch high molded rubber/plastic spikes on the outside edge and in the forefoot areas. In addition, the outer sole also features provisions for the attachment of six ¼-inch long steel spikes which are attached by screwing in to threaded receptacles on the surface of the outer sole, also in the forefoot area. You also indicate that the shoe will be offered in a women’s model identified as “Kalenjin Spike,” style no. 1318-2 and both styles will be imported and sold at retail with a specially fabricated spike wrench and twelve ¼-inch long steel replacement spikes packaged in a 2” x 4” zip lock plastic bag. The price of the footwear exceeds $12.00 per pair.
Since the track shoes, specialty spike wrench and steel replacement spikes will be imported and sold together, we have determined that they qualify as a set for tariff purposes.
In order to qualify as a set, the components of the set must meet all of the following criteria as defined in the Explanatory Note X (b) to GRI 3(b):
For the purposes of this Rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which:
(a) consist of at least two articles which are, prima facie, classifiable in different headings....
(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and
(c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).
For the instant sample, the shoes, the specialized spike wrench and steel replacement spikes meet all of the criteria. The spike wrench and replacement spikes are imported and sold with the shoes, forming a set with the shoes, The classification of the set is made according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. In this case, we have determined that the footwear imparts the essential character of the set.
The applicable subheading for the shoes identified as model “Kalenjin Spike,” style no. 2318-2 and model “Kalenjin Spike,” style no. 1318-2, will be 6402.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, sports footwear, having an external surface area (including any accessories or reinforcements such as those mentioned in note 4(a) to this chapter) which is not over 90% rubber or plastics, other, valued over $12.00 per pair. The rate of duty will be 9% ad valorem.
We are returning the shoe as requested.
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,
National Commodity
Specialist Division