The tariff classification of footwear and interchangeable insoles from China.

NY J89773 November 7, 2003 CLA-2-64: RR: NC: SP: 247 J89773 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Stephanie De Silva Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of footwear and interchangeable insoles from China. Dear Ms. De Silva: In your letter dated October 15, 2003, you requested a tariff classification ruling. The submitted sample identified as “Three In One Slipper,” reference number PP#267999, consist of a pair of women’s slippers with interchangeable footbeds. The open-toe, open-heel indoor house slippers have as you state, 3-inch wide cotton terrycloth strap uppers that go over the middle of the vamp and are secured to the top outer side by adjustable hook & loop closures. The slippers also have three interchangeable footbeds and flat rubber/plastic outsoles. You state that the first type of footbed is made of cotton terrycloth and is padded to provide cushion-comfort, the second footbed is made of synthetic loofah-type material designed for exfoliation of the skin and the third footbed is made of rubber/plastic and designed to create acupressure areas for the foot. The footbeds are specifically designed to fit the slippers and are held in place by hook & loop strips located at the front toe box and heel. In a phone conversation with Customs, you stated that you are contemplating on importing the slippers and footbeds as a “set” from China. In order to qualify as a set, the components of the set must meet all of the following criteria as defined in the Explanatory Note X (b) to GRI 3(b): For the purposes of this Rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which: (a) consist of at least two articles which are, prima facie, classifiable in different headings.... (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards). In this case, the slippers and interchangeable footbeds meet all of the criteria. The interchangeable footbeds are imported and sold with the slippers, forming a set with the slippers, with the slippers imparting the essential character. The applicable subheading for footwear identified as “Three In One Slipper,” reference number PP#267999, will be 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; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; which does not have a foxing-like band wholly or almost wholly of rubber or plastics; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. 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