The tariff classification of footwear from China

N057513 May 1, 2009 CLA-2-64 OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3115 Ms. Sandra L. Kobs Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of footwear from China Dear Ms. Kobs: In your letter dated April 9, 2009 you requested a tariff classification ruling for a children’s shoe identified as “Spiderman Web.” The submitted sample is a boys size 13 below-the-ankle, lace-up athletic style shoe with an outer sole and upper of rubber/plastics. The shoe is to be imported with three interchangeable plastic “webs” of different colors. The “webs” are designed to attach to six plastic “posts” protruding from the upper. The “webs” can be changed to suit the color preference of the wearer. 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 substances 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, and goods put up in sets for retail sale, 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, 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 identified as “Spiderman Web” along with the corresponding “webs” are a composite good for purposes of GRI 3. The essential character of the good is imparted by the footwear component. The applicable subheading for the footwear identified as “Spiderman Web” will be 6402.99.3115, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics: not covering the ankle: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber/plastics, not having a foxing or foxing-like band and not protective: other: other, tennis shoes, basketball shoes, gym shoes, training shoes and the like. The rate of duty will be 6 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/. 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