The tariff classification of a pair of leather shoes and a textile bag from Italy.

NY G88986 April 20, 2001 CLA-2-64:RR:NC:TP:347 G88986 CATEGORY: Classification TARIFF NO.: 6403.59.60 Ms. Kellie Chao Barthco International, Inc. 11099 South La Cienega Boulevard Suite 140 Los Angeles, CA 90045 RE: The tariff classification of a pair of leather shoes and a textile bag from Italy. Dear Ms. Chao: In your letter dated March 21, 2001, written on behalf of your client, Federated Merchandising Group, you requested a tariff classification ruling. You have submitted a sample of a pair of men’s leather shoes and a textile drawstring bag/pouch, no style names or numbers have been indicated. The shoes and bag will both be made in Italy. You state that the shoes will be imported inside the textile bag and sold together within a cardboard shoebox. The men’s slip-on shoes are made up of leather uppers and leather soles, with closed toes and closed heels. You state that the bag is made up of 90% rayon and 10% nylon. The bag has a drawstring closure at one end and is big enough to contain the one pair of shoes. The name “Alfani” and “Made in Italy” is printed on one side of the bag, and is also printed on the footbed of each shoe. This ruling will concern the importation of the textile bag when imported with a pair of footwear. We believe the main purpose of the bags will be to store the shoes when they are not in use. GRI 3(b) provides for composite goods made up of different components. Explanatory Note IX to GRI 3(b) provides that composite goods can consist of separable components, provided these components are adapted to one another and are mutually complementary and that together they form a whole that would not normally be offered for sale separately. The shoes and bag are a composite good as that term is defined and applied in the HTSUS. In this case, the components are separate but are mutually complementary. The simple drawstring bag is made of a textile material, and is the type often included with good quality footwear. It is large enough to accommodate a pair of shoes for storage. In this regard, the shoes and bag together form a composite article classified according to GRI 3(b). Composite goods are classified according to the component which gives them their essential character, therefore, this pair of shoes and accompanying bag constitute a composite article classifiable with the rate applicable to the shoes. The applicable subheading for this pair of shoes and accompanying bag will be 6403.59.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and leather outer soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division