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NY 805017

January 6, 1995

CLA-2-64:S:N:N8:347 805017


TARIFF NO.: 6403.91.60

Mr. David E. Katzman
Advance Brokers, Ltd.
201 Sumner Street
East Boston, MA 02128

RE: The tariff classification of footwear from China

Dear Mr. Katzman:

In your letter dated December 7, 1994, you requested a tariff classification ruling for a leather boot on behalf of your client, H.H. Brown Shoe Co., Inc.

The item is an over-the-ankle boot with a rubber or plastic sole and an upper of leather. The boot features two insertable textile booties. You state that one bootie is designed for winter use and consists of quilted polyester fabric, duratherm insulation, foam and gortex fabric and the other bootie is designed for summer use and consists of polyester fabric, polyurethane foam and nylon mesh. The booties are mutually exclusive and not designed to be worn simultaneously, nor can one be considered a replacement for the other. The boot and insertable booties are packaged together for retail sale.

The leather boot and booties form composite goods in that the separate 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. Composite goods are classifiable as if they consisted of the component which gives them their essential character. It is our opinion that the essential character in this case is imparted by the leather boot.

The applicable subheading for the boot will be 6403.91.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastic and uppers of leather, covering the ankle, other, for men, youths and boys. The rate of duty will be 8.5 percent ad valorem.

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 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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