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H81389 H8 Ruling Active

The tariff classification of a pair of textile footwear and a form-fitted case from Hong Kong.

Issued June 4, 2001 by U.S. Customs and Border Protection.

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H8 H81389 (June 4, 2001)

Tariff classification

HTS codes: 6404.19.35

Headings: 6404

GRI rules applied: GRI 3(b), GRI 5(a), GRI 5(b)

Product description

The tariff classification of a pair of textile footwear and a form-fitted case from Hong Kong.

CBP rationale

under GRI 5(a) are not classified as one of the goods in a GRI 3(b) set (e.g. GRI 5(a) provides for the classification of cases which “…contain a specific article or set of articles…”).

Full text

NY H81389 June 4, 2001 CLA-2-64:RR:NC:TP:347 H81389 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Bea O’Halloran Foreign Trade Zone (FTZ) P.O. Box 613307 Dallas, TX 75261-3307 RE: The tariff classification of a pair of textile footwear and a form-fitted case from Hong Kong. Dear Ms. O’Halloran: In your letter dated May 18, 2001, written on behalf of your client, Fossil Partners, you requested a tariff classification ruling. You have submitted samples of what you state are house slippers that are packaged inside a form-fitted leather zippered case. You state that the textile composition of the slippers is 65% polyester and 35% cotton terrycloth. As per telephone correspondence with your office, you state that the slippers will be imported in the leather case in lieu of a traditional shoebox. You also state that the slippers might be imported in a form-fitted case made of textile material as well. GRI 5(a) provides specific rules for the classification of “camera cases, musical instrument cases, gun cases…and similar containers.” GRI 5(a) provides that articles which satisfy the criteria for cases or other containers under GRI 5(a) are not classified as one of the goods in a GRI 3(b) set (e.g. GRI 5(a) provides for the classification of cases which “…contain a specific article or set of articles…”). In order for an article to be a GRI 5(a) container, it must satisfy five requirements: Be specially shaped to contain a specific article, and Be suitable for long term use, and Be presented with the articles for which they are intended, and Be of a kind normally sold with such articles, and Not give the whole its essential character. The case clearly satisfies requirements 1, 2, 3 and 5. The issue of whether it satisfies requirement 4 is less clear. Leather or textile cases are not normally sold with footwear. The footwear and case under consideration are unique in that they are specially designed to be lightweight and intended to be used during travel. The case can reasonably be accepted as a kind of case normally sold with shoes when traveling to contain the footwear, and thus satisfies requirement 4 of GRI 5(a). The case cannot be classified as packing material under GRI 5(b) because it is suitable for repetitive use. It cannot be classified as an article of a set under GRI 3(b) because it satisfies requirement 4 of GRI 5(a). The footwear and form-fitted case will be classified together, as a pair of footwear with its case, in 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the upper’s external surface is predominately textile materials, in which the outer sole’s external surface is predominately rubber and/or plastics, footwear with open toes or open heels; footwear of the slip-on type that is held to the foot without the use of laces or buckles or other fasteners, footwear which is 10% or more by weight of rubber or plastics. The rate of duty will be 37.5% ad valorem. 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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