The tariff classification of a pair of shoes with interchangeable uppers from China; set.

NY H80837 May 21, 2001 CLA-2-64:RR:NC:TP:347 H80837 CATEGORY: Classification TARIFF NO.: 6402.99.1871, 6406.10.6000, 6406.10.9040 Ms. Jane A. Sheridan Pagoda 8300 Maryland Avenue St. Louis, MO 63105 RE: The tariff classification of a pair of shoes with interchangeable uppers from China; set. Dear Ms. Sheridan: In your letter dated May 3, 2001, you requested a tariff classification ruling. You have submitted a sample of what you refer to as a girl’s velcro, one-band slide, Pattern #4559, with an EVA upper and outer sole. This is an open toe/open heel slip-on shoe, with a rubber/plastics upper and outer sole. The upper slides through the outer sole through a slot in the middle of the platform. The upper can be removed from the outer sole by opening the hook and loop closure strap and sliding it through the platform. You state that each pair of shoes will be imported with a second pair of interchangeable EVA uppers of a different color, which will all be shipped within a shoebox and sold together. 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. Sets are classified according to the component that gives them their essential character. The second pair of interchangeable uppers, imported and sold with a complete pair of footwear, forms a set with the shoes, with the shoes imparting the essential character. The applicable subheading for a pair of shoes, Pattern #4559, imported and packed with a second pair of accompanying interchangeable uppers of the same material, will be 6402.99.1871, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, having uppers of which over 90% of the external surface area (including any accessories and reinforcements such as those mentioned in Note 4(a) to this chapter) is rubber or plastics, not covering the ankle. The rate of duty will be 6% ad valorem. If the second pair of interchangeable uppers sold with the footwear are of a different material, GRI (3)(c) applies and the merchandise is classified based on the applicable heading which appears last in the HTS. You state that you will also be importing uppers separately from the footwear, which will be used as interchangeable uppers of different materials for this type of shoe. You state that the uppers labeled “A” and “B” are plastic, and uppers “C,” “D,” and “E” are made of textile materials. The applicable subheading for the uppers labeled “A” and “B,” made of plastic, will be 6406.10.6000, HTS, which provides for parts of footwear, uppers and parts thereof, other than stiffeners, other than formed uppers, of rubber or plastics. The rate of duty will be free. The applicable subheading for the uppers labeled “C,” “D,” and “E,” made of textile materials, will be 6406.10.9040, HTS, which provides for parts of footwear, uppers and parts thereof, other than stiffeners, of textile materials other than cotton, of man-made fibers. The rate of duty will be 5.8% ad valorem. Footwear uppers classified in this provision are subject to Textile Category Number 669. 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