The tariff classification of footwear with interchangeable insoles from Italy.

NY F82290 February 22, 2000 CLA-2-64:RR:NC:TP:347 F82290 CATEGORY: Classification TARIFF NO.: 6403.99.90, 6406.99.90 Mr. Jeffrey A. Meeks Meeks & Sheppard 1735 Post Road Suite 4 Fairfield, Connecticut 06430 RE: The tariff classification of footwear with interchangeable insoles from Italy. Dear Mr. Meeks: In your letter dated January 25, 2000, written on behalf of your client, Florida Shoe Import Inc., you requested a tariff classification ruling. You have submitted a sample of a woman’s shoe, model #3041, with a closed toe and open heel, leather upper, and a rubber/plastic outer sole. The shoe features two adjustable straps, one across the instep and the other at the heel. The shoes will have interchangeable footbeds. You state that at the time of importation, the shoes will be packaged in shoe boxes, one pair of shoes per box, together with two sets of footbeds, both made up of what appears to be mostly “composition cork” material. You state these articles will be sold together at retail in their original import packaging. In addition, you state that Florida Shoe will periodically import excess footbeds in the same shipment, or in separate shipments. Such footbeds will be separately packaged. You request that Customs issue a binding ruling covering both scenarios, i.e. (1) footbeds imported with their shoes; and (2) footbeds separately imported or imported in excess of the number of shoes in a given import shipment. A sample shoe, article #3041, is enclosed with a sample of each type of footbed, both of which are marked #2506. These two pairs of interchangeable footbeds, which you state are a type of insole, are specifically designed to fit the shoes, one as an orthopedic-style and one as a cushion-comfort style. As stated, each pair of model 3041 shoes will be imported with a pair of “Wellness-Orthopedic” footbeds and a pair of “Cushion-Comfort” footbeds, and will all be sold at retail in their imported shoeboxes. The submitted shoes, imported with a second pair of interchangeable footbeds, meet the definition of a set 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 footbeds form a set, with the shoes imparting the essential character. The applicable subheading for model #3041, imported with two pairs of interchangeable footbeds, 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 soles, not covering the ankle, for other persons, valued over $2.50 per pair. The rate of duty will be 10% ad valorem. Each footbed, if imported separately, is classifiable under subheading 6406.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for removable insoles and similar articles, of other materials, other. The rate of duty will be free. 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division