The tariff classification of sandals and storage pouch from China.

NY K81714 February 4, 2004 CLA-2-64: RR: NC: SP: 247 K81714 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Melissa Weiss-Fox Barthco International, Inc. 721 Chestnut Street Philadelphia, PA 19106 RE: The tariff classification of sandals and storage pouch from China. Dear Ms. Weiss-Fox: In your letter dated January 07, 2004, on behalf of your client Nine West Inc., you requested a tariff classification ruling. The submitted half-pair sample identified as style SW-Scalino, is woman’s open-toe, open-heel, slip-on sandal. The upper consists of two approximately ¼-inch rubber/plastic straps that are sewn together to form an Y-configured toe-thong strap, the ends of which penetrate a textile faced insole that is cemented to a rubber/plastic outsole. The sandal also features a 1 ½-inch diameter metal encased imitation jewel “butterfly” ornament that is trussed to a single central point next to the juncture of the Y-configured toe-thong strap. We consider the ornament to be a “loosely attached appurtenance” and not an accessory or reinforcement for classification purposes. Although this sandal looks very much like a “zori,” it is precluded from being classified as one because it does not have an upper which is a single molded piece of rubber/plastic and it has separately applied insole that is also textile faced. The sandals will be imported with a specifically fitted storage pouch made of a clear plastic front and textile material sides and back. The pouch has a zipper closure and measures approximately 4”(W) x 10”(H) x 2”(D). Since the sandals and the shoe pouch will be imported and sold together, we have determined that they qualify as a set for tariff purposes. In order to qualify as a set, the components of the set must meet all of the following criteria as defined in the Explanatory Note X (b) to GRI 3(b): For the purposes of this Rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which: (a) consist of at least two articles which are, prima facie, classifiable in different headings.... (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards). In this case, the sandals and the shoe pouch meet all of the criteria. The pouch is imported and sold with a matching pair of sandals, forming a set with the sandals, with the sandals imparting the essential character. The applicable subheading for the sandals and shoe pouch, identified as style “SW-Scalino,” will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem. We also note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the footwear and pouch would not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the footwear and pouch 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 sample(s) as 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