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NY H88799

March 5, 2002

CLA-2-64:RR:NC:TA:347 H88799


TARIFF NO.: 6403.91.90

Ms. Elizabeth M. Cantu
J.C. Penney Purchasing Corporation
P.O. Box 10001
Dallas, TX 75301-0001

RE: The tariff classification of footwear from China

Dear Ms. Cantu:

In your letter dated February 18, 2002 you requested a tariff classification ruling for a pair of women’s high heel fashion boots imported together with a man-made textile fiber material drawstring bag. We will presume that the boots and the bag will be imported together in the same cardboard shoebox. You state that the textile bag will also be made in China.

The women’s fashion boot, identified as style number G-3050B, is approximately 8 inches high and covers the wearer’s ankle. You describe it as having an upper that is made of “Softie Calf” which we have determined to be an upper with an external surface area of leather. The boot has a 3-inch high spike heel, a side zipper closure and a cemented-on rubber/plastic outer sole.

You describe the bag as approximately 16 inches long and 12 ½-inch wide and constructed of man-made fiber woven textile material. The bag is unlined and has a drawstring closure on top and as you state, it is made for the limited use of storing the boots when they are not in use or during travel. A design is printed on the outside front center of the bag, depicting the importer’s trade name/logo “MODA SPANA” and this same trade logo is also depicted in large lettering and is clearly visible on the linings near the top of both boots in the pair. The shoe bag, you state, is never sold separately at retail. This ruling will therefore concern only the importation of this textile bag packed together with the accompanying pair of boots.

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 boots 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 boots and bag together form a composite article classified according to GRI 3(b). Composite goods are classified according to the component that gives them their essential character. Therefore this pair of women’s fashion boots and the accompanying bag constitute a composite article classifiable with the rate applicable to the boots.

The applicable subheading for this pair of fashion boots, style number G-3050B and its accompanying shoe bag will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics or composition leather and uppers of leather, which is not “sports footwear”, which covers the ankle and which is for women. The rate of duty will be 10% ad valorem.

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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