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NY H85900

December 19, 2001

CLA-2-64:RR:NC:TA:347 H85900


TARIFF NO.: 6403.19.40 ; 6406.10.9040

Mr. John B. Pellegrini
Ross & Hardies
Park Avenue Tower
65 East 55th St.
New York, NY 10022-3219

RE: The tariff classification of footwear from China

Dear Mr. Pellegrini:

In your letter dated December3, 2001 on behalf of your client Reebok International, Ltd., you requested a tariff classification ruling.

The submitted half pair sample, identified as “Model Shroud II, DMX, Style 20-70175” is a man’s over-the ankle height American football shoe, with a predominately leather upper external surface and a rubber/plastic outer sole that has seven ½-inch high, widely spaced hard plastic spikes/cleats. The shoe also has a textile tongue, a lace closure and as you state, a man-made textile material “shroud” accessory portion that covers the laces and the top third surface of the shoe’s upper external surface area. This textile “shroud” upper accessory is attached and is detachable from the upper by means of a zipper. You state that this football shoe is designed to be worn with this “shroud” and will be imported as a unit item, including the “shroud” but “shrouds” will also be imported separately as replacements and in different colors, possibly for individual teams.

As you state in your letter, HTS General Rule of Interpretation 3(b)(“GRI”) provides, in pertinent part, that goods classifiable under two or more headings, such as composite goods made up of different components, are to be classified in the provision for the component which gives the composite item its essential character. Explanatory Note IX to GRI 3(b) indicates that the term “composite goods” includes those with separate components, provided that the components are adapted one to the other, are mutually complementary and together form a whole which would not normally be offered for sale in separate parts. We consider the combination of this “shroud” and sport shoe to constitute a composite good, and the essential character of this combination item to be imparted by its leather footwear component part.

Therefore, the applicable subheading for this men’s American football shoe with its detachable “shroud”, identified as “Model Shroud II, DMX, Style 20-70175” will be 6403.19.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with outer soles of rubber, plastics, leather or composition leather; which is “sports footwear” other than golf shoes; which is not of welt stitched construction; for men, youths and boys. The rate of duty will be 4.3% ad valorem. The rate of duty will remain the same in 2002.

The detachable man-made textile material “shroud” part of this shoe upper, which is sized and specifically made to be zipper mounted onto the shoe’s permanently sewn-on and matched companion zipper rail, when imported separately without its shoe component portion, will be classified under the applicable subheading 6406.10.9040, HTS, which provides for parts of footwear, which are shoe uppers and parts thereof; of man-made textile materials. The rate of duty in 2001 will be 5.8% ad valorem. In 2002 the rate of duty will be 5.4% ad valorem.

This man-made textile material “shroud” upper part falls within textile category designation 669. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

We are returning the sample as you requested.

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 646-733-3042.


Robert B. Swierupski

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