CLA-2-64:RR:SP:247
Mr. Karl F. Krueger
DHL Global Forwarding
2660 20th Street
Port Huron, MI 48060
RE: The tariff classification of footwear with interchangeable uppers from China.
Dear Mr. Krueger:
In your letter dated September 15, 2008, you requested a tariff classification ruling on behalf of PODI for an item identified only as PODI backpack, footwear.
The item consists of a pair of slip-on shoes (bases) with five interchangeable uppers of different colors, materials and patterns which are attached to each shoe by means of a slide fastener, one half of which is attached to the shoe at the feather line and the corresponding half on the upper. You state that the uppers can be changed at the will of the wearer to match the clothing or whim of the customer. The footwear will be imported and sold over the internet inside a nylon textile back pack. The item is available in a men’s and a women’s version.
The submitted footwear sample consists of a slip-on shoe (base) with an outer sole of rubber/plastics and an upper of textile material. In addition to the slide fastener, the upper of the shoe (base) has strategically placed hook & loop sections whose placement corresponds to hook & loop sections on the inside of the various uppers. You have provided samples of different uppers of textile material and one of rubber/plastics material.
Classification under the Harmonized Tariff Schedule of the United States, (HTSUS) is governed by the General Rules of Interpretation (GRI's).
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. The shoe (base) and interchangeable uppers are a composite good.
GRI 3 (a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. 3(b) Mixtures, composite goods consisting 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), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. 3(c) When goods cannot be classified by reference to 3(a) or 3(b); they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
The footwear with interchangeable uppers is not classifiable in accordance with GRI 3(a) or (b) because the competing headings are equally specific. Therefore, GRI 3(c) determines the applicable subheading. Footwear with outer soles and uppers of rubber/plastics falls within heading 6402, HTSUS, footwear with outer soles of rubber/plastics and uppers of textile materials falls within heading 6404, HTSUS; therefore, by application of GRI 3(c) the footwear is classified in heading 6404, HTSUS.
The applicable subheading for the men’s version of the footwear will be 6404.19.3540, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile materials: footwear of the slip-on type, not having a foxing or foxing-like band and not protective: other: for men. The rate of duty will be 37.5 percent ad valorem.
The applicable subheading for the women’s version of the footwear will be 6404.19.3560, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile materials: footwear of the slip-on type, not having a foxing or foxing-like band and not protective: other: for women. The rate of duty will be 37.5 percent ad valorem.
The backpack is constructed with an outer surface of man-made textile material. It is designed to provide storage, protection, portability and organization to clothing and personal effects during travel. It features a main storage compartment, a drawstring closure, shoulder two shoulder straps, and one exterior zippered pocket.
The applicable subheading for the backpack will be 4202.92.3020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports, and similar bags, with outer surface of textile materials, other, other, of man-made fibers, backpacks. The duty rate will be 17.6% ad valorem.
HTSUS 4202.92.3020 falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the "Textile Status Report for Absolute Quotas" which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
As you note, the submitted samples are not marked with the country of origin. Therefore, if imported as is, they will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division