CLA-2-64:OT:RR:NC:N4:447
Ms. Ruth Texeira
Columbia Sportswear Company 14375 SW Science Park Drive Portland, OR 97229
RE: The tariff classification of footwear from China
Dear Ms. Texeira: In your letter dated May 4, 2011 you requested a tariff classification ruling. The submitted half-pair sample identified as style BM1451, is a men’s size 12 lace-up hiking boot that has a rubber/plastic outer sole and a functionally stitched “PU coated” leather upper which covers the ankle. The boot, which will be imported as a pair, features a battery powered heating system which includes two lithium-polymer batteries, two USB charging cables, an AC charger and a control electronics (ce) box. You state that these electrical parts (except for the control electronics (ce) box) are interchangeable with Columbia Sportswear’s heated gloves and will be imported in a separate box within the same box containing the boots. You also state that the electrical parts would be made available to the consumer for purchase on their own (imported separately from the boots) in the event of loss, malfunction or merely as a spare. You ask whether these electrical parts would be considered a “composite” good with the boots or broken out and classified separately.
The electrical parts, when imported together with the boots, are not separately classifiable. GRI 3(b) provides for goods put up in sets for retail sale. Explanatory Note X to GRI 3(b) provides that “goods put up for retail sale” shall be taken to mean goods which consists of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repacking. In this regard, the boots and the electrical parts together form a set and are classified as such according to GRI 3(b). A set put up for retail sale is classified according to the component which gives it its essential character. Consequently, the pair of boots accompanied by the electrical parts (which constitutes its heating system) will constitute a set classifiable at the rate applicable to the classification of the boots.
The applicable subheading for style BM1451 will be 6403.91.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: covering the ankle: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5% 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/.
With regard to the marking of style BM1451, “Columbia” appears on the outer sole of the boot. Although you claim in your letter that “Columbia” is a trademarked name for Columbia Sportswear Co., it does not have the ™ symbol next to it. As represented in the instant case, the word “Columbia” by itself could mislead or deceive the ultimate purchaser as to the actual country of origin of the boot. As such, the boot is not legally marked.
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 United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article.
Section134.46, Customs Regulations (19 CFR 134.46), provides that: In any case in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or location in the United States, or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced appear on an imported article or its container, and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin of the article, there shall appear legibly and permanently in close proximity to such words, letters or name, and in at least a comparable size, the name of the country of origin preceded by "Made in," "Product of," or other words of similar meaning.
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 Stacey Kalkines at 646-733-3042. Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division