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NY J84252

May 28, 2003

CLA-2-64: RR: NC: TA: 347 J84252


TARIFF NO.: 6403.91.90

Mr. Richard Kaplan
Lamb & Lerch
233 Broadway
New York, NY 10279

RE: The tariff classification of footwear and laces from China.

Dear Mr. Kaplan:

In your letter dated April 24, 2003 on behalf of your client Converse Inc., you requested a tariff classification ruling.

The submitted half pair sample, identified as developmental name “Chuck Taylor All Star Leather Hi,” is a child’s “unisex” athletic-like sneaker shoe that has a leather upper, a five-eyelet lace closure, a padded tongue, a rubber/plastic toe bumper and toe cap, a foxing like band and a rubber/plastic outsole. The shoe will be imported with an additional contrasting shoelace with a metal aglet-end for attaching “ metal star charms” and a small plastic pouch containing two star charms. You indicate that the shoes, additional laces with metal ends and “star charms attachments” should be classified as 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). The shoe will be imported with two different pairs of laces. One pair of laces has a metal aglet with beaded chain links permanently attached to each end. The chain links are designed to accommodate the metal star charms that are specially designed to attach to them. The shoe is not designed to accommodate both laces simultaneously. The second pair of laces with metal aglet ends and star charm attachments imported and sold with a complete pair of footwear are considered a set for tariff purposes. The essential character of the set is imparted by the footwear.

Since this is the type of footwear that is commonly worn by both sexes, this shoe is considered “unisex.”

The applicable subheading for athletic-like sneaker shoe identified as “Chuck Taylor All Star Leather Hi,” will be 6403.91.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which covers the ankle; for other persons. The rate of duty will be 10% 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 646-733-3042.


Robert B. Swierupski

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