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NY C86369

May 5, 1998

CLA-2-64:RR:NC:TP:347 C86369


TARIFF NO.: 6403.91.90

Mr. Barry Campbell
The Topline Corporation
3650 131 Avenue, S.E., Ste. 150
Bellevue, WA 98006

RE: The tariff classification of a leather woman's shoe from China.

Dear Mr. Campbell:

In your letter dated April 2, 1998, you requested a tariff classification ruling for leather shoes packaged with an extra pair of laces.

You have submitted a sample of what you state is a woman's hiker, pattern name "Apollo," which you state will be packaged with an extra pair of shoelaces. The shoe covers the ankle and is made up of a leather upper with a rubber/plastic outer sole. The shoelace featured on the shoe, which is laced through the eyelet hooks, repeatedly displays the phrase "Luna One On 1" all along the flat surface of the lace. You state that the extra pair of laces, which are round and braided, will either be placed loosely in the shoe box with the footwear, or will be attached to a loop accessory on the back portion of the shoe.

The submitted shoe with extra pair of laces 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, (3) packed 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. The shoes and accompanying laces form a set, with the shoes imparting the essential character.

The applicable subheading for the shoes and accompanying laces will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with leather uppers and plastic and/or rubber soles, covering the ankle, for other persons. The rate of duty will be 10% ad valorem. The laces require a visa in textile category 369 if composed of cotton, a visa in textile category 669 if composed of other materials.

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 212-466-5890.


Robert B. Swierupski

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