The tariff classification of footwear from Spain

NY D84136 November 6, 1998 CLA-2-64:RR:NC:TA:347 D84136 CATEGORY: Classification TARIFF NO.: 6403.99.90 Mr. W. J. Gonzales Trans-Union Customs Service, Inc. 11941 S. Prairie Ave. Hawthorn, CA 90250 RE: The tariff classification of footwear from Spain Dear Mr. Gonzales: In your letter dated October 20, 1998, on behalf of Strategic Partners, DBA:Cherokee Uniforms, you requested a tariff classification ruling. The sample you have submitted and identified as "Style Barcelona", is an open back clog-style woman's shoe, with a leather upper and a rubber/plastic platform wedge bottom. The shoe has a removable cork insole with a leather sock bottom face. You state that a pair of these shoes will be imported and sold together with an extra pair of insoles, packed together, we presume, in a suitable manner (e.g. in boxes or cases), for retail sale directly to consumers, without the need to be repacked at the time of importation. If not suitably packed together at the time of importation, this classification ruling will not apply. The submitted shoes with an extra pair of removable leather faced cork insoles 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, and (3) packed ready 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. This pair of shoes and the accompanying extra pair of removable insoles will be considered to form a set, with the shoes imparting the essential character. The applicable subheading, therefore, for the shoes and the accompanying pair of additional insoles will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, valued over $2.50 per pair, for other persons. The rate of duty will be 10% 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 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