The tariff classification of footwear from Vietnam

N067147 July 8, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.91.9045 Mr. John J. Kenney Reebok International Ltd 1895 J.W. Foster Boulevard Canton, MA 02021 RE: The tariff classification of footwear from Vietnam Dear Mr. Kenney: In your letter dated June 29, 2009 you requested a tariff classification ruling for a women’s shoe with an extra pair of sock liners. You have submitted a sample of a women’s size 7 athletic style shoe identified as “Freestyle Hi Int UA,” Style JI5935. The outer sole is rubber/plastics and the upper is leather. The shoe has two color coordinated laces designed to be worn simultaneously. You state that there will be an additional pair of sock liners, in a contrasting color, imported inside the retail shoe box with the shoes. You ask if the extra sock liners imported with the shoes constitute a “set” for classification purposes. Ruling NY D84136 dated November 6, 1998 addresses the classification of a pair of shoes imported with additional insoles. NY D84136 states, in pertinent part, “The submitted shoes with an extra pair of removable leather faced cork insoles meets the definition of sets 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, and (3) packed ready 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. This pair of shoes and the accompanying extra pair of removable insoles will be considered to form a set, with the shoes imparting the essential character.” Likewise, Style JI5935 imported with an extra pair of sock liners is also a set, with the shoes imparting the essential character. In this regard the extra sock liners do not have to be separately marked with the country of origin provided that the shoes are marked in compliance with 19 U.S.C. 1304. You have provided a sample of a “thicker” sock liner and ask if the thickness or quality has an impact on whether or not the extra sock liner and footwear, imported in the same retail shoe box, will be considered a set. It is the opinion of this office that the thickness or quality of the additional sock liner, under normal conditions, should not influence the determination of a “set” for classification purposes. The applicable subheading for Style JI5935 imported with an additional pair of color coordinated sock liners will be 6403.91.9045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of leather: other: covering the ankle: other: for other persons, other. The 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 country of origin/size label is located too far down inside the tongue of the submitted sample and is not conspicuous. 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