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NY 868907

December 13, 1991

CLA-2-64:S:N:N3D:346 SM 868907


TARIFF NO.: 6404.19.5060; 4202.92.1500

Ms. Lou Anne Crylen
Sears Department 733 IMP
Sears Tower
Chicago, IL 60684

RE: Classification of a casual shoe and a tote bag.

Dear Ms. Crylen:

In your letter dated November 11, 1991, received here on November 21, 1991 you requested a tariff classification ruling on two products from China.

You describe the prospective import as follows: "Stock #57121,22,23 (color difference only)...consists of a canvas shoe and matching bag sold together. This item is being advertised as `Buy a pair of shoes and receive a free bag' (bag is packed in the same box as the shoes, bag and shoes can not be sold separately).

Shoe consists of: cotton canvas textile upper, rubber sole, foxing band, vulcanized construction; weight of shoe is 59% textile/41% rubber and cost is $2.60.

Bag is also made of a cotton canvas textile material and cost is $1.65.

We believe the shoe and bag should be broken out separately and classified as shoe under 6404.19.50604 @ 48% and bag under 4202.92.1500 @ 7.2%.

We note that the bag is quite sturdy, has two fabric handles, and is several times larger than a "shoe bag" would need to be to hold only the shoes. We can proceed to classify if we take your "cotton canvas" regarding the bag to be a claim of 100% cotton fibers.

We note that the shoe is a slip-on, with an elastic gore.

The applicable subheading for the shoe will be 6404.19.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's footwear, in which the upper's external surface is predominately of textile materials; in which the outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which has a foxing-like band almost wholly of rubber or plastics; and which, you have stated, is valued not over $3 per pair. The rate of duty will be 48% ad valorem.

The bag will be in HTS 4202.92.1500 as a travel, sport or similar bag with an outer surface of textile, cotton. The rate of duty will be 7.2%

HTS 4202.92.1500 falls within textile category designation 369. Based upon international textile trade agreements, products of China are presently subject to visa requirements and quota restraints.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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