The tariff classification of exercise footwear

N004372 December 18, 2006 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6403.99.90 Mr. Ronald Morgan Ronald Morgan CHB 838 Crestwood Street San Pedro, CA 90731 RE: The tariff classification of exercise footwear Dear Mr. Morgan: In your letter dated November 30, 2006, you requested a tariff classification ruling on behalf of Kittrich Corporation for a women’s weighted exercise shoe, identified as REF#260592.       The submitted sample is a low-cut, lace-up athletic shoe with an outer sole of rubber or plastics and an upper that you state is predominantly leather. The shoes are designed to accommodate a snap-on weight that attaches to the heel area and facilitates exercise and weight loss. Classification of merchandise under the Harmonized Tariff Schedule of the United States, (HTSUS), is in accordance with the General Rules of Interpretation (GRI).GRI 2(b) states in part, that the classification of goods consisting of more than one material or substance shall be according to the principles of GRI 3.GRI 3 states that, when goods are prima facie classifiable under two or more headings, classification shall be effected as follows:(a) ...when two or more headings each refer to part only of the materials or sub- stances contained in mixed or composite goods...those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.(b) Mixtures, composite goods consisting of different materials or made up of different components,...which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The Explanatory Note (EN) to GRI 3(b), provides, in part:(IX) For the purposes of this Rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts. The footwear/weight combination is a composite good for tariff classification purposes with the essential character imparted by the footwear. The applicable subheading for REF#260592 exercise shoe will be 6403.99.90, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of leather: other: for other person: valued over $2.50/pair, other. The general rate of duty will be 10 percent 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/. The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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