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NY G83346

November 13, 2000

CLA-2-64:RR:NC:TP:347 G83346


TARIFF NO.: 6404.19.35

Ms. Lesa R. Hubbard
JCPenney Purchasing Corporation
6501 Legacy Drive
Plano, TX 75024-3698

RE: The tariff classification of textile footwear and carrying case from China.

Dear Ms. Hubbard:

In your letter dated October 11, 2000 you requested a tariff classification ruling.

You have submitted a sample of a pair of women’s slip-on textile shoes, with a travel pouch, no style number has been indicated. The shoes feature closed toes/closed heels, an upper which you state is made up of 100% cotton terry knit, and rubber/plastic outer soles.

You state that the “travel pouch” is made of 100% cotton terry knit. It has a zipper closure and is in the form or shape of the shoes. The “travel pouch” has no handles and is only large enough to carry the one pair of shoes. The bag is intended to store the shoes during travel or when they are not in use and would not normally be sold separately from the shoes.

GRI 3(b) provides for composite goods made up of different components. Explanatory Note IX to GRI 3(b) states that composite goods can consist of separable components, provided these components are adapted to one another and are mutually complementary and that together they form a whole which would not normally be offered for sale separately. The waders and textile suspenders are a composite good as that term is defined and applied in the HTSUS. Composite goods are classified according to the component that gives them their essential character.

Since the essential character is imparted by the shoes, the applicable subheading for the shoes with travel pouch will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials, footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, which is 10% or more by weight of rubber or plastics. The rate of duty will be 37.5% 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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