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NY H84403

August 22, 2001

CLA-2-64:RR:NC:TA:347 H84403


TARIFF NO. 6402.99.18

Ms. Kristi L. Brokaw
541 N.E. 20th Avenue
Suite 207
Portland, OR 97232

RE: The tariff classification of footwear imported with a textile bag.

Dear Ms. Brokaw:

In your letter dated May 22, 2001 you requested a classification ruling for a polypropylene non-woven drawstring bag and footwear model SL Runner III, model number 80444. You state that the subject footwear and the non-woven bag will be imported together in the same box. Both the bags and the shoes will be made in the Peoples Republic of China and possibly Indonesia.

You describe the bag as approximately 15 inches in length and 12 inches in width. the entire bag is constructed of polypropylene. The bags are made for limited use to store shoes. The sample bag is black and contains screen-printing with the adidas logo. This ruling will concern the importation of the textile bag when imported with a pair of shoes.

The footwear has an outer sole of rubber or plastics and an upper of plastics material. You state that the upper is over 90 percent rubber/plastics and the shoe does not possess a foxing or foxing-like band.

GRI 3(b) provides for composite goods made up of different components. Explanatory Note IX to GRI 3(b) provides 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 that would not normally be offered for sale separately. The shoes and bag are a composite good as that term is defined and applied in the HTSUS. In this case, the components are separate but are mutually complementary. The simple drawstring bag is made of a textile material, and is the type often included with good quality footwear. It is large enough to accommodate a pair of shoes for storage. In this regard, the shoes and bag together form a composite article classified according to GRI 3(b). Composite goods are classified according to the component which gives them their essential character, therefore, this pair of shoes and accompanying bag constitute a composite article classifiable with the rate applicable to the shoes.

The applicable subheading for the footwear and the accompanying bag will be 6402.99.18, Harmonized Tariff Schedule of the United States, (HTS) which provides for footwear with outer soles and uppers of rubber or plastics, not covering the ankle, other, having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band, not protective, other. The general rate of duty will be 6 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) 637-7089.


Robert Swierupski

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