CLA-2-64:S:N:N3D:347 T 861215
Mr. Barry E. Powell
Grunfeld, Desiderio, Lebowitz & Silverman
707 Wilshire Boulevard
Suite 5320
Los Angeles, California 90017
RE: The tariff classification of a man's hiking shoe and a
plastic thermometer/compass on a chain.
Dear Mr. Powell:
In your letter dated March 6, 199l, on behalf of your client
L.A. Gear, Inc., you requested a classification ruling.
The submitted sample is a man's casual walking/hiking shoe,
style #4031, with a predominately leather upper, a five eyelet
lace closure with two sets of color coordinated shoe laces, and a
cemented-on, multi-layered rubber/plastic high traction outer
sole.
Attached to the shoe by a metal chain, is a combination
liquid filled thermometer and a compass, both encapsulated in
clear plastic. While not precision instruments, both items are
functional and are viewed as separate and distinct items from the
shoe. In that neither the thermometer nor the compass can be
determined to provide the essential character of the composite
article, we would rely on GRI 3(c) (General Rules of
Interpretation) to determine the classification. Direction
finding compasses are provided for under the Harmonized Tariff
Schedule provision 9014.1090, while thermometers are covered
under 9025.11.40 (HTS). Therefore, in accordance with rule 3(c),
we would classify this article under 9025.11.4000, HTS, the
heading which occurs last in numerical order.
We are returning your sample as you requested.
The applicable subheading for the man's shoe, style #4031
will be 6403.99.60, Harmonized Tariff Schedule of the United
States (HTS), which provides for certain footwear in Chapter 64.
The rate of duty will be 8.5 percent ad valorem.
The applicable subheading for the combination article, a
thermometer and compass on a chain, will be 9025.11.4000, HTS,
which provides for thermometers, liquid-filled, for direct
reading, other than clinical. The rate of duty will be 8.4
percent ad valorem.
This ruling is being issued under the provisions of Section
l77 of the Customs Regulations (l9 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be brought
to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport