The tariff classification of footwear and replaceable insole from China.

NY I81678 June 3, 2002 CLA-2-64: RR: NC: TA: 347 I81678 CATEGORY: Classification TARIFF NO.: 6403.99.60; 6403.99.90; 6406.99.30 Mr. James F. O’Hara Stein Shostak Shostak & O’Hara 515 South Figueroa Street Los Angeles, CA 90071-3329 RE: The tariff classification of footwear and replaceable insole from China. Dear Mr. O’Hara: In your letter dated May 13, 2002, on behalf of your client Royce Medical you requested a tariff classification ruling. The submitted two half pair samples are described as follows: Style No. C-100 – A closed-toe, closed-heel, unisex-type shoe. The shoe has a leather upper, a padded tongue, two approximately 1-inch wide adjustable hook and loop contact strap closures that traverse the instep and a molded rubber/plastic outer sole. Style No. E-200 – A closed-toe, closed-heel unisex-type shoe with a leather upper, a padded tongue, a five eyelet lace closure at the instep and a molded rubber/plastic outer sole. You state that the footwear will be sold in a range of sizes from 5 to 13 in full and half sizes as well as size 14 and is valued over $2.50 per pair. You further state that the footwear will be imported and sold with four plastic removable insoles inserted in each shoe for cushioning. The submitted shoes, imported with four interchangeable comfort outer soles, 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 insoles form a set, with the shoes imparting the essential character. The applicable subheading for Style No.C-100 and Style No. E-200, imported with three interchangeable insoles in sizes up to and including American men’s size 8, 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. For American men’s sizes 8.5 and larger, the applicable subheading will be 6403.99.60, HTS, which provides for footwear with leather uppers and plastic and/or rubber outer soles, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% ad valorem. You state that the custom insole identified as Style No. DH100 will be sold as a customized replacement insole for the footwear. The insole is approximately ¾-inch thick and features a honeycomb pattern of flexible and removable rubber/plastic hexagonal foam columns. The insole utilizes a hook and loop contact strip system to attach the insole to the footbed. The applicable subheading for the custom insole Style No. DH100, will be 6406.99.30, HTS, which provides for parts of footwear, which are removable insoles or heel cushions or the like, and which are essentially rubber and/or plastics. The rate of duty will be 5.3% ad valorem. We also note that the submitted shoes and insole are not properly marked with the country of origin. Therefore, if imported as is, the shoes and insole would not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes and insole would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.” We are returning the samples as you requested. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division