The tariff classification of footwear from China

N002944 November 15, 2006 CLA-2-64:RR:NC:247: N002944 CATEGORY: Classification TARIFF NO.: 6404.11.90 Ms. Doreen Rizzo Converse One High Street North Andover, MA 01845 RE: The tariff classification of footwear from China Dear Ms. Rizzo: In your letter dated November 1, 2006, you requested a tariff classification ruling for a footwear/bag sample, identified as 1Y235 “Jack Purcell.”       The submitted sample is a lace-up athletic shoe with an outer sole of rubber/plastics and an upper of textile material. The shoe does not cover the ankle and has a foxing or foxing-like band. The footwear is sold with a color-coordinated woven, canvas, drawstring bag. You state that the bag measures approximately 14” wide x 14” high. The bag is the type often included with good quality shoes. It is large enough to accommodate a pair of shoes for storage. In this regard, the shoes and bag together form a composite article classified according to GRI 3(b). Composite goods are classified according to the component which gives them their essential character, therefore, this pair of shoes and accompanying bag constitute a composite article classifiable with the rate applicable to the shoes. The applicable subheading for style 1Y235 “Jack Purcell” will be 6404.11.90, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material: Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like: other: valued over $12/pair. The general rate of duty will be 20 percent ad valorem. 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). 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