CLA-2-64:RR:NC:TP:347 C86369
Mr. Barry Campbell
The Topline Corporation
3650 131 Avenue, S.E., Ste. 150
Bellevue, WA 98006
RE: The tariff classification of a leather woman's shoe from
China.
Dear Mr. Campbell:
In your letter dated April 2, 1998, you requested a tariff
classification ruling for leather shoes packaged with an extra
pair of laces.
You have submitted a sample of what you state is a woman's
hiker, pattern name "Apollo," which you state will be packaged
with an extra pair of shoelaces. The shoe covers the ankle and
is made up of a leather upper with a rubber/plastic outer sole.
The shoelace featured on the shoe, which is laced through the
eyelet hooks, repeatedly displays the phrase "Luna One On 1" all
along the flat surface of the lace. You state that the extra
pair of laces, which are round and braided, will either be placed
loosely in the shoe box with the footwear, or will be attached to
a loop accessory on the back portion of the shoe.
The submitted shoe with extra pair of laces meets the
definition of sets for Customs purposes. The Explanatory Notes
for GRI 3(b) define sets as (1) consisting of at least two
different articles which are classifiable in different headings,
(2) articles put together to meet a particular need or carry out
a specific activity, (3) packed for sale directly to users
without repacking. For sets, classification is made according to
the component, or components taken together, which gives the set
as a whole its essential character. The shoes and accompanying
laces form a set, with the shoes imparting the essential
character.
The applicable subheading for the shoes and accompanying
laces will be 6403.91.90, Harmonized Tariff Schedule of the
United States (HTS), which provides for footwear with leather
uppers and plastic and/or rubber soles, covering the ankle, for
other persons. The rate of duty will be 10% ad valorem. The
laces require a visa in textile category 369 if composed of
cotton, a visa in textile category 669 if composed of other
materials.
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 212-466-5890.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division