CLA-2-64:OT:RR:NC:N4:447
Mr. John J. Kenney
Reebok International Ltd.
1895 J.W. Foster Boulevard
Canton, MA 02021
RE: The tariff classification of footwear from China
Dear Mr. Kenney:
In your letter dated July 30, 2009 you requested a tariff classification ruling for a basketball shoe identified as “Jump Krazy” Style J16556.
The submitted sample is a men’s size 9 lace-up basketball shoe that covers the ankle. The outer sole and upper are predominantly rubber/plastics. The shoe has a foxing or foxing-like band. In addition, visual examination indicates that the upper does not have an external surface area (including accessories or reinforcements) of over 90 percent rubber/plastics.
The shoe is imported and sold with a specially designed 1lb. weight that attaches to the shoe collar by means of a hook & loop closure strap and pad above the heel. The weight is evidently worn during practice to strengthen the leg and removed for games. You ask if the shoe/weight constitutes a “set” for classification purposes.
Classification of goods under the Harmonized Tariff Schedule of the United States, (HTSUS) is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, and, provided such headings or notes do not otherwise require, according to [the remaining GRI's taken in order]." In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes.
GRI 3, HTSUS, which is relevant to a determination of this issue reads in pertinent part, as follows:
3. When by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be affected as follows:
(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods . . . those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. GRI 3(b), HTSUS, is germane because GRI 3(a), HTSUS, cannot be used in determining classification. The Harmonized Commodity Description and Coding System Explanatory Notes (EN) to the HTSUS, although not dispositive should be looked to for the proper interpretation of the HTSUS. See 54 FR 35128 (August 23, 1989). EN (X) to GRI 3(b) at p. 4, provides that the term "goods put up in sets for retail sale" mean goods which:
(a) consist of at least two different 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).
It is the opinion of this office that the pair of shoes imported with a specially designed 1lb. weight satisfy the criteria required for consideration as a “set” for tariff purposes. The essential character of the set is imparted by the footwear.
The applicable subheading for the “Jump Krazy” Style J16556 will be 6402.91.9005, HTSUS, which provides for footwear with outer soles and uppers of rubber or plastics: other: other: valued over $12/pair, tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 20 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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