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NY F89758

July 26, 2000

CLA-2-64:RR:NC:TP:347 F89758


TARIFF NO.: 6403.59.60

Ms. Susan Gulino
Jade International, Inc.
102 Georgetown Bldg.
Folcroft West Business Park
Folcroft, PA 19032-0469

RE: The tariff classification of men’s leather shoes and a shoe care kit from Italy.

Dear Ms. Gulino:

In your letter dated July 17, 2000, written on behalf of your client, Brakkies International, Inc., you requested a tariff classification ruling.

You have submitted samples for two styles of alligator shoes. Styles #070604-0989 “Black” and #070604-0913 “Brandy” feature lace-tie closures, and styles #070603-0989 “Black” and #070603-0913 “Brandy” feature metal buckles. Both styles are men’s dress shoes featuring leather uppers and leather soles and the name “Jaguar” stamped on the insoles. You state the shoes will be imported as a set comprised of a pair of shoes, shoe bags, polish, cloth, packaged in a collectable, reusable tin shoe box.

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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