CLA-2-64:RR:NC:TA:347 H86432
Ms. Stephanie A. Goldfischer
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP
245 Park Avenue, 33rd Floor
New York, NY 10167-3397
RE: The tariff classification of footwear from Denmark
Dear Ms. Goldfischer:
In your letter dated December 14, 2001, on behalf of your client Ecco, USA, Inc., you requested a classification ruling for a woven, textile polyester drawstring bag and a pair of golf shoes with spikes on its outer sole. You state that the subject footwear and the woven textile bag will be imported from the European country where the shoes are made, together in the same cardboard shoebox. The textile bag will be made in China.
You describe the bag as approximately15-3/4 inches wide and 14-3/4 inches in length, and constructed entirely of 100% woven polyester fabric. The interior of the bag is unlined and there is divider in the center so that one golf shoe may be placed in each side. The bag has a drawstring closure and is made for the limited use of storing the golf shoe it is imported with. The words “Ecco Golf” are printed on the outside lower right hand corner of each bag. The same import trade name logo is printed on the footbed and the sole of each golf shoe. The shoe bags, you state, are never sold separately at retail. This ruling therefore will concern only the importation of the textile bag with a pair of shoes.
The imported footwear, you state are golf shoes and are made gender specific for both men and women, we presume in appropriate sizes. The golf shoes have leather uppers, lace closures, do not cover the wearer’s ankle and have rubber/plastic outer soles with golf spikes.
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 that would not normally be offered for sale separately. The shoes and bag are a composite good as that term is defined and applied in the HTSUS. In this case, the components are separate but are mutually complementary. The simple drawstring bag is made of a textile material, and is the type often included with good quality footwear. It is large enough to accommodate a pair of shoes for storage. In this regard, the shoes and bag 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 this pair of shoes and accompanying bag constitute a composite article classifiable with the rate applicable to the shoes.
The applicable subheading for the footwear and the accompanying bag, when the shoe is for men, will be 6403.19.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; which is “sports footwear”; which are golf shoes; and which are for men. The rate of duty will be 8.5% ad valorem.
The applicable subheading for the footwear and the accompanying bag, when the shoe is for women, will be 6403.19.50, HTS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather; which is “sports footwear”; which are golf shoes; and which are for women. The rate of duty will be 10% ad valorem.
We are returning the sample as you 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