The tariff classification of a modular shoe kit from Italy

NY 816052 November 9, 1995 CLA-2-64:R:N3:346 816052 CATEGORY: Classification TARIFF NO.: 6404.11.90 Ms. Stacy Omo Sekin Transport International P.O. Box 655464 Dallas, TX 75265-5464 RE: The tariff classification of a modular shoe kit from Italy Dear Ms. Omo: In your letter dated October 18, 1995, on behalf of Lotto Sport U.S.A., you requested a tariff classification ruling. The imported product called the "B1 Project" and identified by you as "Style 6899/B1", consists of a set of interchangeable footwear component parts, packaged and sold together as a unit at retail, which are designed to allow the purchaser the choice and the ability to assemble either a pair of low-top or mid-ankle height athletic style shoes. The "B1" kit contains a single pair of rubber/plastic shoe bottom units which incorporate molded polyurethane midsoles, heel supports, cage-like toe enclosures, lateral stabilizers and vulcanized-on rubber tread outsoles. It also contains two matched pairs of textile bootie type insertable uppers, one pair of low tops and one pair of mid-heights, which have sewn-on plastic bottoms, padded textile tongues and metal snap-on tabs at the front and back for securing either pair into the two plastic molded shoe bottom/outsole units. Finally, the kit has two matched pairs of plastic accessory harnesses (one pair for the low top bootie and the second pair for the mid-height bootie) identified as "retention cages", with straps which pass through holes and under the outsole arch of the rubber/plastic shoe bottom units. The "retention cages" are further secured onto the textile uppers by the cross lacings through eyelet holes of color matched textile shoe laces. It is the determination of this office that the "B1 Project" modular sports shoe kit contains all the necessary and interchangeable parts to assemble a complete pair of either mid-ankle height or low top athletic style shoes. We consider all the included component parts of this, for retail sale, footwear kit to comprise a set for which a completed pair of fully assembled athletic shoes imparts the essential character. In classifying the assembled shoe pair as footwear, we will consider the plastic "retention cages" and the separately molded and cemented-in polyurethane lateral stabilizer inserts to be accessories and reinforcements for determining the predominant material of the external surfaces of the uppers. Based on the remaining assembled component parts, the molded rubber/plastic shoe bottom units and the snap-in, mid-ankle height textile bootie insert uppers, it is our observation that the external surfaces of these shoes' uppers are predominately textiles. The applicable subheading for the "B1 Project" modular shoe set, your style 6899/B1, will be 6404.11.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials (note that an accessory or reinforcement on top of another material is not part of the upper's external surface, but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and//or plastics; which is either "sports footwear", or a tennis, basketball, gym, or training(jogging) shoe or the like; and which is valued, we presume, over $12.00 per pair. The rate of duty will be 20 percent ad valorem. This ruling is being issued under the provisions of Section 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 James Sheridan at 212-466-5889. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division