The tariff classification of footwear from China

NY M80324 March 2, 2006 CLA-2-64:RR:NC:SP:247 M80324 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Stephanie De Silva Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of footwear from China Dear Ms. De Silva: In your letter dated February 7, 2006 you requested a tariff classification ruling. The submitted footwear item is identified as your reference #PP 349859 and is described as “Cooling Sandals with Bag.” The sample is comprised of a pair of open-toe slide sandals with a wide, cotton terry textile fabric strap upper, the ends of which are folded over the top of the foot and are fastened by an adjustable hook-and-loop closure. The sandals, you state, have an EVA plastic outer sole and a solid gel TPU plastic urethane insole. The sandals will be imported and sold with a plain, rectangular shaped 100% polyester woven textile drawstring bag that is approximately 14 inches long and 7 inches wide and of a complimenting shade of color. The sandals will be placed in this simple textile bag and, you state, the bag with the sandals inside is then placed in a refrigerator, where the sandals will be chilled. The sandals are then placed on the feet and are intended to provide the wearer with “cooling comfort.” 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, which would not normally be offered for sale separately. The “Cooling Sandals with Bag” are a composite good as that term is defined and applied in the HTSUS. In this case, the components are separable and adapted to be used together. The simple bag/pouch is slightly larger than the sandals it is imported with and meant to contain, and would not easily accommodate additional items, with room enough at the top to close the drawstring. The bag would not likely be sold as an independent product for carrying various other personal effects (as would a back pack, fanny bag, or shoulder bag). Although shoes are not always sold with drawstring bags/pouches, the placement of the sandals in this lightweight textile bag for “cooling” is intended to protect both the sandals and the contents of a refrigerator from soiling each other and during travel, the bag will also protect other personal effects from dirt that the sandals may pick up. In this regard, the sandals and bag together form a composite article classified according to GRI 3(b). Composite goods are classified according to the component that gives them their essential character. Examination by this office of the submitted footwear and its storage/carrying bag has determined that based on use, value, bulk and/or weight, it is the footwear that provides this composite article with its essential character. The applicable subheading for the item, identified as reference #PP 349859, “Cooling Sandals with Bag,” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. We note that the submitted sample “Cooling Sandals with Bag” is not marked with the country of origin. Therefore, if imported as is, the sandals will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the sandals and the bag will 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 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