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NY K82856

February 17, 2004
CLA-2-64: RR: NC: SP: 247 K82856


TARIFF NO.: 6404.19.35; 4202.92.3031

Mr. Tony Ma
Tsuyoshima Int’l Co. Ltd.
108 South Franklin Ave. (2nd Floor # 17)
Valley Stream, NY 11582

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

Dear Mr. Ma:

In your letter dated January 26, 2004, you requested a tariff classification ruling.

The submitted samples, identified as style # T2A1070, are a pair of women’s open-toe, open-heel sandals and a textile drawstring bag. The sandals have uppers that consist of two ½-inch wide textile straps that are sewn together to form Y-configured toe-thong straps, the ends of which penetrate foam padded textile faced insoles that are cemented to ¼-inch thick rubber/plastic outsoles. Although the sample sandals looks very much like “zori,” sandals, they are precluded from being classified as such because they do not have uppers which are a single molded piece of rubber/plastic and they have separately applied padded insoles that are also textile faced. You state that the sandals will be imported and sold with a textile drawstring bag that measures approximately 8 ½”(W) x 10”(H) x 10”(D). You also state that the sandals and drawstring bag should be classified as a composite good.

In order to qualify as a composite good, the components of the composite good must meet all of the following criteria as defined in the Explanatory Notes for GRI 3(b):

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. In this case, the sandals and textile drawstring bag are the type of items that would normally be offered for sale separately. In this regard, the sandals and drawstring bag together do not form a composite article classified according to GRI 3(b).

The applicable subheading for sandals identified as style # T2A1070, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

The applicable subheading for the textile drawstring bag, will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surfaces of textile materials, other, of man made fibers, other. The rate of duty will be 17.6 % ad valorem.

Articles classified under 4202.92.3031 (HTS) fall within textile category designation 670. Based upon international textile trade agreements products of China are not currently subject to quota and the requirement of a visa.

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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