United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY A84105 - NY A84395 > NY A84224

Previous Ruling Next Ruling
NY A84224

June 12, 1996

CLA-2-64:R:N3:347 A84224


TARIFF NO.: 6117.80.90.05, 6403.99.90

Ms. Lauri Rossoff
LA Gear
2850 Ocean Park Blvd.
Santa Monica, CA 90405

RE: The tariff classification of a child's shoe and accessory.

Dear Ms. Rossoff:

In your letter dated May 28, 1996, you requested a classification ruling for a girls leather low top athletic shoe with an accessory of a plastic pouch that holds two hair scrungies. Specifically, you ask if the items, to be imported together, constitute composite goods for tariff purposes.

Composite goods can include articles made of different materials or components which are physically linked or attached to one another to form a practically inseparable whole. In addition, composite goods can include articles made up of physically separate components which are adapted to one another and are mutually complementary and that together form a whole which would not normally be offered for sale in separate parts.

The athletic shoe and hair scrungies do not constitute composite goods for tariff purposes.

The shoe which you describe as a girls leather low-top athletic shoe, designated Catchi shoe, style G0008 is an athletic type shoe with a rubber sole and an upper of leather, plastic and textile. You state that the external surface area of the upper is 50.465 percent leather, 37.185 percent synthetic and 12.35 percent textile. The applicable subheading for the shoe will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastic and uppers of leather, not covering the ankle, for other persons, valued over $2.50/pair. The rate of duty will be 10 percent ad valorem.

The applicable subheading for the hair scrungies will be 6117.80.90.05 (HTS), which provides for other made up clothing accessories, knitted or crocheted, headbands, ponytail holders and similar articles. The rate of duty will be 15.3 percent ad valorem.

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

A copy of this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890.


Roger J. Silvestri

Previous Ruling Next Ruling

See also: