CLA-2-64:R:N3:347 A84224
Ms. Lauri Rossoff
LA Gear
2850 Ocean Park Blvd.
Santa Monica, CA 90405
RE: The tariff classification of a child's shoe and accessory.
Dear Ms. Rossoff:
In your letter dated May 28, 1996, you requested a
classification ruling for a girls leather low top athletic shoe
with an accessory of a plastic pouch that holds two hair scrungies.
Specifically, you ask if the items, to be imported together,
constitute composite goods for tariff purposes.
Composite goods can include articles made of different
materials or components which are physically linked or attached to
one another to form a practically inseparable whole. In addition,
composite goods can include articles made up of physically separate
components which are adapted to one another and are mutually
complementary and that together form a whole which would not
normally be offered for sale in separate parts.
The athletic shoe and hair scrungies do not constitute
composite goods for tariff purposes.
The shoe which you describe as a girls leather low-top
athletic shoe, designated Catchi shoe, style G0008 is an athletic
type shoe with a rubber sole and an upper of leather, plastic and
textile. You state that the external surface area of the upper is
50.465 percent leather, 37.185 percent synthetic and 12.35 percent
textile. The applicable subheading for the shoe will be
6403.99.90, Harmonized Tariff Schedule of the United States (HTS),
which provides for footwear with outer soles of rubber or plastic
and uppers of leather, not covering the ankle, for other persons,
valued over $2.50/pair. The rate of duty will be 10 percent ad
valorem.
The applicable subheading for the hair scrungies will be
6117.80.90.05 (HTS), which provides for other made up clothing
accessories, knitted or crocheted, headbands, ponytail holders and
similar articles. The rate of duty will be 15.3 percent ad
valorem.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter 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
this ruling, contact National Import Specialist, Richard Foley at
(212) 466-5890.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division