CLA-2 CO:R:C:G 084712 HP
Ms. Mary Murphy
Customs Coordinator
Reebok International Ltd.
150 Royall Street
Canton, MA 02021
RE: Classification of shoelaces imported with shoes
Dear Ms. Murphy:
This is in reply to your letter of May 11, 1989, concerning
the tariff classification of shoelaces imported with shoes,
produced in Korea, Taiwan, Indonesia and the Philippines, under
the Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The merchandise at issue consists of three pairs of shoe
lacings, imported in the same packing container with one pair of
shoes. The lacings are of a matching style and color with the
shoes. The instant sample is a ladies "free style," leather
upper, athletic shoe, fully covering the ankle, in black with
blue trims, designed for aerobics. You state an intention to
incorporate this multiple lace feature into other shoes.
ISSUE:
Does the multiple lace-shoes combination form a set under
GRI 3 for classification under the HTSUSA?
LAW AND ANALYSIS:
Heading 6403, HTSUSA, provides for footwear with uppers of
leather. Heading 6307, HTSUSA, provides for, inter alia, the
textile laces. The General Rules of Interpretation (GRI's) to
the HTSUSA govern the classification of goods in the tariff
schedule. Goods which cannot be classified in accordance with
GRI 1 are to be classified in accordance with subsequent GRI's,
taken in order.
GRI 3 states, in pertinent part:
When by application of Rule 2(b) [goods of
more than one material or substance] or for
any other reason, goods are, prima facie,
classifiable under two or more headings,
classification shall be effected as follows:
* * *
(b) Mixtures, composite goods consist-
ing of different materials or made
up of different components, and
goods put up in sets for retail
sale, which cannot be classified by
reference to 3(a) [which requires
that goods be classified, if possi-
ble, under the more specific of the
competing provisions], shall be
classified as if they consisted of
the material or component which
gives them their essential
character, insofar as this
criterion is applicable.
The Explanatory Notes to the HTSUSA constitute the official
interpretation of the tariff at the international level. Explan-
atory Note (X) to GRI 3(b) provides:
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 different
articles which are, prima facie,
classifiable in different headings.
* * *
(b) consist of products or articles put
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).
* * *
For the sets mentioned above,
classification is made according to the com-
ponent, or components taken together, which
can be regarded as conferring on the set as a
whole its essential character.
It is clear that the shoes/laces combination forms a set, as
defined above, with the shoes imparting the essential character.
The number of laces included is not relevant, as long as each set
is put together to meet a particular need. It is also not
relevant whether the set is imported laced together, or merely
boxed. The latter, as shown by Note (X)(c), supra, fulfills the
requirements for a set under the HTSUSA.
HOLDING:
As a result of the foregoing, the instant merchandise is
classifiable under subheading 6403.19.6060, HTSUSA, as footwear
with outer soles of rubber, plastics, leather or composition
leather and uppers of leather, sports footwear, other, for other
persons, for women and misses, other. The applicable rate of
duty is 10 percent per pair. The laces require a visa in textile
category 369 if composed of cotton, a visa in textile category
669 if composed of other materials.
Sincerely,
/s/
John Durant, Director
Commercial Rulings Division