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NY F85462

April 18, 2000

CLA-2-64:RR:NC:TP:347 F85462


TARIFF NO.: 6403.59.60

Mr. Gerhard F. Carl
Jade International, Inc.
Folcroft West Business Park
Bay 102, Georgetown Building
Folcroft, PA 19032-0469

RE: The tariff classification of a pair of shoes and a shoe care kit from Italy.

Dear Mr. Carl:

In your letter dated March 30, 2000, written on behalf of your client, World Fashion Concepts Inc., you requested a tariff classification ruling.

You have submitted a sample of what you state will be sold as a “set,” and will contain a pair of men’s leather shoes, a cloth shoe bag, shoe polish, a shoe tree, a shoe horn, and a buffer rag, all contained within a metal shoe box. You state that the imported value for all these items will be approximately $70.00 and will be intended for retail sale with all items included in the metal box. You also state that the country of origin for the shoes will be Italy, and various other European countries for the accessories.

The pair of shoes and “shoe care kit” meets the definition of a set 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. Sets are classified according to the component that gives them their essential character. The shoes, packed and sold with the accompanying shoe care kit forms a set, with the shoes imparting the essential character.

The applicable subheading for the shoes and “shoe care kit” will be 6403.59.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of leather, not covering the ankle, for men, youths and boys. The rate of duty will be 8.5% 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 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 212-637-7089.


Robert B. Swierupski

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