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NY J84121

June 6, 2003

CLA-2-64: RR: NC: TA: 347 J84121


TARIFF NO.: 6405.20.90

Mr. Greg Mullin
Green Market Services Company Inc.
1105 West Chestnut Street
Brockton, MA 02301-5532

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

Dear Mr. Mullin:

In your letter dated May 13, 2003, you requested a tariff classification ruling.

The submitted half pair sample identified as Style # 02032B/051, is a closed-toe, open-heel house slipper that does not cover the ankle. The slipper has a woven Cashmere wool upper, a wool faced, padded insole and a stitched-on textile material outsole.

The slippers will be imported with a matching Cashmere wool storage pouch, which is specifically fitted for the storage of the slippers. The pouch has a button flap closure and measures approximately 11 inches in length by 6 inches in width. You state that the slippers and pouch should are a “set” for classification purposes.

In order to qualify as a set, the components of the set must meet all of the following criteria as defined in the Explanatory Note X (b) to GRI 3(b):

For the purposes of this Rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which:

(a) consist of at least two articles which are, prima facie, classifiable in different headings....

(b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and

(c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).

In this case, the slippers and the pouch meet all of the criteria. The storage pouch is imported and sold with a matching pair of footwear, forming a set with the slippers, with the slippers imparting the essential character.

The applicable subheading for the slippers and pouch set, Style # 02032B/051, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile materials, other. The rate of duty will be 12.5% ad valorem.

We are returning the samples as 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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