CLA-2-64:RR:NC:3:346 A87938
Mr. J. Epstein
W. N. Epstein & Co., Inc.
PO Box 45187
St. Louis, MO 63145
RE: The tariff classification of infant's soft soled shoes and
socks from China.
Dear Mr. Epstein:
In your letter dated October 2, 1996, on behalf of E.J.
Footwear, Inc., you requested a tariff classification ruling.
The submitted samples consists of a pair of infant's cotton
soft soled shoes and a pair of knit cotton infant's socks
packaged together in a single box for retail sale. The shoes
have separately applied, stitched-on cotton textile outer soles.
The socks are knit, with lace trim around the top, and
constructed of 80% cotton and 20% spandex fibers. You state
that you also propose to import this shoe and socks "set" in bulk
packaging in an egg crate type carton consisting "12 layers of 12
sets in a master carton". After importation, single pairs of
shoes and socks will be repacked into individual boxes, similar
to the small boxed sample you actually submitted.
Determinations as to whether socks and shoes are properly
classified as a composite article, a set or as individual,
separately classified items, are made under the Harmonized Tariff
Schedule of the United States (HTSUS) in accordance with the
General Rules of Interpretation (GRI's). The Explanatory Notes
(EN) to the Harmonized Commodity Description and Coding System,
which represents the official interpretation of the tariff at the
international level, facilitate classification under the HTSUS by
offering guidance in understanding the scope of the headings and
GRI's. Since socks and shoes do not normally constitute an
inseparable whole, adapted one to the other as mutually
complementary, and because they are routinely bought and sold
separately, the pertinent Explanatory Note IX leads to the
conclusion that they do not qualify to be classified together as
a "composite good" or a "set" under GRI 3(b), HTSUS.
Additionally, Explanatory Note X(c) to GRI 3(b) provides that the
term "goods put up in sets for retail sale" shall be taken to
mean goods which are suitable for sale directly to users without
repacking. Your secondary proposal to import these shoes and
socks in bulk egg crate type packaging will also definitely
negate any consideration that these goods comprise a composite
good or a set.
The applicable subheading for the infant's shoes will be
6405.20.3090, Harmonized Tariff Schedule of the United States
(HTS), which provides for footwear, in which the outer sole's
external surface is not predominately rubber, plastics, leather
or composition leather; in which the upper's external surface is
predominately textile materials; which has a line of demarcation
between the sole and the upper; and in which the upper, by
weight, predominately consists of vegetable fibers such as cotton
or flax (linings, accessories and reinforcements not included).
The rate of duty will be 7.5 percent ad valorem.
The applicable subheading for the infant's socks will be
6111.20.6040, HTS, which provides for babies' garments and
clothing accessories, knitted or crocheted, of cotton, other,
other. The rate of duty will be 8.5 percent ad valorem.
The socks fall within textile category designation 239.
Based upon international textile trade agreements, products of
China are subject to quota and the requirement of a visa.
The designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes. To
obtain the most current information available, we suggest that
you check, close to the time of shipment, the Status Report on
Current Import Quotas (Restraint Levels), an internal issuance of
the U.S. Customs Service, which is available for inspection at
your local Customs office.
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 James
Sheridan at 212-466-5889.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division