Footwear with footbeds

HQ 085901 March 1, 1990 CLA-2:CO:R:C:G 085901 SR CATEGORY: Classification TARIFF NO.: 6406.99.60 Mr. John Pellegrini Ross & Hardies 888 16th Street, N.W. Washington, D.C. 20006-4103 RE: Footwear with footbeds Dear Mr. Pellegrini: This is in reference to your letter dated October 31, 1989, requesting tariff classification of footbeds under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples produced in Korea were submitted. FACTS: The merchandise at issue consists of children's footwear that is imported with extra footbeds. A footbed is an insole in a shoe on which the foot is directly placed. Each pair of shoes is imported with a medium size footbed in the shoe with a narrow and wide footbed accompanying the pair. The retail outlet is instructed to sell the shoe to the consumer with the appropriate footbed that fits the consumer and throw away the other two sizes. The footbeds are made up of an EVA foam with a layer of a man-made fabric glued on the top. ISSUE: What is the classification of the shoe with footbeds at issue? LAW AND ANALYSIS: Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI), taken in order. GRI 1 -2- provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. GRI 2(a) provides that any reference in a heading to an article shall be taken to include a reference to that article either incomplete or unfinished, or an article either complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled. Subheading 6402.99.60, HTSUSA, provides for footwear with outer soles and uppers of rubber or plastics. The shoe at issue is classifiable under this heading, even though it is imported with footbeds of different sizes. It is stated by the importer that the two footbeds that are the incorrect width are thrown away and never reach the consumer. The shoe is not considered to be a complete article without the proper footbed. After the correct size footbed is fitted to the consumer the other two are discarded since they serve no useful purpose. They do not act as alternates or replacements. Headquarters Ruling Letter (HRL) 086022, dated February 15, 1990, dealt with shoes imported with multiple colored laces that are all intended to be worn with the shoe at the same time. This ruling stated that where multiple pairs of laces are used simultaneously, the pair of shoes with all pairs of laces are considered to be a single article. If the pair of shoes is imported with multiple laces that are not laced into the eyelets, they are entered as a single article presented unassembled under GRI 2(a). It was determined that because the shoes in this case were intended to be worn with multiple colors and pairs of laces, the shoe is not complete with out the laces. HOLDING: The shoe with multiple size insoles at issue is considered a single article unassembled. The shoe has uppers and soles of rubber and a foxing-like band. Assuming that the value of this shoe is under 3 dollars a pair, it is classifiable under subheading 6402.99.60, HTSUSA, which provides for other footwear with outer soles and uppers of rubber or plastics, other footwear, other, other, other, valued at not over 3 dollars per -3- pair, other, for other persons. The rate of duty is 48 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division 6 cc A.D. New York Seaport 1 cc Durant 1 cc legal reference