The tariff classification of footwear and carry bag from China.
Issued May 27, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6403.59.15, 4202.92.3031
GRI rules applied: GRI 3(b)
Product description
The submitted a sample, identified as style # 85368, is a pair of women’s slippers and a textile drawstring pouch/travel bag. The slippers are closed at the toe and heel, have leather uppers, padded insoles, leather outsoles, do not cover the ankle and have been fabricated by a method know as “turned construction.” The drawstring pouch/travel bag is made of as
CBP rationale
The applicable subheading for slippers identified as style # 85368, will be 6403.59.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with upper’s and outer soles predominately of leather; which is not “sports footwear”; which does not cover the ankle; and in which the upper is sewn to the outer sole by means of turned construction. The applicable subheading for the pouch/travel bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surfaces of textile materials, other, of man made fibers, other.
Full text
NY J84027 May 27, 2003 CLA-2-64: RR: NC: TA: 347 J84027 CATEGORY: Classification TARIFF NO.: 6403.59.15; 4202.92.3031 Ms. Carolyn B. Malina Lands’ End, Inc. 5 Lands’ End Lane Dodgeville, WI 53595 RE: The tariff classification of footwear and carry bag from China. Dear Ms. Malina: In your letter dated May 02, 2003, you requested a tariff classification ruling. The submitted a sample, identified as style # 85368, is a pair of women’s slippers and a textile drawstring pouch/travel bag. The slippers are closed at the toe and heel, have leather uppers, padded insoles, leather outsoles, do not cover the ankle and have been fabricated by a method know as “turned construction.” The drawstring pouch/travel bag is made of as you state 100% polyester that is 6 ½-inches tall, 6 inches wide and 6 ½-inches deep. You indicate that the slippers and drawstring pouch/travel bag should be classified as a composite good. In order to qualify as a composite good, the components of the composite good must meet all of the following criteria as defined in the Explanatory Notes for GRI 3(b): 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. In this case, the slippers and pouch are the type of items that would normally be offered for sale separately. Additionally, the drawstring textile material pouch/bag is substantially constructed and is the type bag that is not often included with good quality footwear. In this regard, the shoes and pouch/travel bag together do not form a composite article classified according to GRI 3(b). The applicable subheading for slippers identified as style # 85368, will be 6403.59.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, with upper’s and outer soles predominately of leather; which is not “sports footwear”; which does not cover the ankle; and in which the upper is sewn to the outer sole by means of turned construction. The rate of duty will be 2.5% ad valorem. The applicable subheading for the pouch/travel bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surfaces of textile materials, other, of man made fibers, other. The rate of duty will be 17.8 % ad valorem. Articles classified under 4202.92.3031 (HTS) fall within textile category designation 670. Based upon international textile trade agreements products of China are not currently subject to quota and the requirement of a visa. We are returning the samples as requested. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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