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NY L85166

June 14, 2005

CLA-2-64:RR:NC:SP:247 L85166


TARIFF NO.: 6404.20.40

Ms. Fifi Pudjijanto
Gap Inc.
345 Spear Street
San Francisco, CA 94105

RE: The tariff classification of footwear from Brazil

Dear Ms. Pudjijanto:

In your letter dated May 20, 2005 you requested a tariff classification ruling.

The submitted sample, identified as “Style 35118 paris velvet mule,” is a pair of women’s closed toe, open back slip-on slipper shoes with textile material uppers and leather outer soles. You have provided a laboratory report, indicating that this slip-on shoe consist, by weight, of under 50% textiles plus rubber and plastics as a total of all the component materials that make up the entire weight of the shoe. You also state that this slipper is intended for wear indoors and outdoors and that it will be valued at over $12 per pair.

The slippers will be imported and sold in a carrying bag that is made of the same red satin textile fabric material that is used to make the lining and insole of the slipper. The bag is also constructed so that its long and narrow size and shape can easily accommodate the pair of slippers. The bag is opened using a drawstring pull- top closure and measures approximately 14 inches in length and 6-1/2 inches in width.

The Explanatory Notes (EN) to the Harmonized Tariff Schedule of the United States (HTSUSA) constitutes the official interpretation of the tariff at the international level. The Explanatory Notes to GRI (General Rules of Interpretation) 3(b) provides further guidance in determining essential character, and in determining what constitutes a “set.” The Explanatory Notes for GRI 3(b) define sets as (1) consisting of at least two different articles which are classifiable in different headings, (2) articles put together to meet a particular need or carry out a specific activity, (3) packed for sale directly to users without repackaging. In the examples of sets in EN (X) to GRI 3(b), holders, cases, containers, etc. may be included as components of sets. Holders, cases, etc. imported with a set should be designed to hold or carry the items which are a part of the set. Here the bag functions to provide storage for the footwear when it is not being used. If imported and presented with the pair of slippers ready for sale without re-packing, the slippers and bag meet the definition of a “set” for classification purposes. Sets are classified according to the component that gives them their essential character. Accordingly, this pair of indoor/outdoor slippers packed and sold with the accompanying bag forms a set, with the shoes imparting the essential character.

The applicable subheading for the pair of slippers with their specially shaped and matched textile fabric carrying bag, identified as “Style 354118 paris velvet mule,” will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately leather or composition leather; in which the shoe, by weight, is not over 50% as a total of textile, rubber and plastics materials; and which is valued over $2.50 per pair. 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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