HQ 085901: Footwear with footbeds

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 085901

                                    March 1, 1990



          CLA-2:CO:R:C:G  085901  SR

          CATEGORY:  Classification

          TARIFF NO.:  6406.99.60

          Mr. John Pellegrini
          Ross & Hardies
          888 16th Street, N.W.
          Washington, D.C. 20006-4103

          RE:  Footwear with footbeds

          Dear Mr. Pellegrini:

               This is in reference to your letter dated October 31, 1989,
          requesting tariff classification of footbeds under the Harmonized
          Tariff Schedule of the United States Annotated (HTSUSA).  Samples
          produced in Korea were submitted.

          FACTS:

               The merchandise at issue consists of children's footwear
          that is imported with extra footbeds.  A footbed is an insole in
          a shoe on which the foot is directly placed.  Each pair of shoes
          is imported with a medium size footbed in the shoe with a narrow
          and wide footbed accompanying the pair.  The retail outlet is
          instructed to sell the shoe to the consumer with the appropriate
          footbed that fits the consumer and throw away the other two
          sizes.  The footbeds are made up of an EVA foam with a layer of a
          man-made fabric glued on the top.

          ISSUE:

               What is the classification of the shoe with footbeds at
          issue?

          LAW AND ANALYSIS:

               Classification of goods under the HTSUSA is governed by the
          General Rules of Interpretation (GRI), taken in order.  GRI 1

















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          provides that classification shall be determined according to the
          terms of the headings and any relative section or chapter notes.
          GRI 2(a) provides that any reference in a heading to an article
          shall be taken to include a reference to that article either
          incomplete or unfinished, or an article either complete or
          finished (or falling to be classified as complete or finished by
          virtue of this rule), entered unassembled or disassembled.

               Subheading 6402.99.60, HTSUSA, provides for footwear with
          outer soles and uppers of rubber or plastics.  The shoe at issue
          is classifiable under this heading, even though it is imported
          with footbeds of different sizes.  It is stated by the importer
          that the two footbeds that are the incorrect width are thrown
          away and never reach the consumer.  The shoe is not considered to
          be a complete article without the proper footbed.  After the
          correct size footbed is fitted to the consumer the other two are
          discarded since they serve no useful purpose.  They do not act as
          alternates or replacements.

               Headquarters Ruling Letter (HRL) 086022, dated February 15,
          1990, dealt with shoes imported with multiple colored laces that
          are all intended to be worn with the shoe at the same time.  This
          ruling stated that where multiple pairs of laces are used
          simultaneously, the pair of shoes with all pairs of laces are
          considered to be a single article.  If the pair of shoes is
          imported with multiple laces that are not laced into the eyelets,
          they are entered as a single article presented unassembled under
          GRI 2(a).  It was determined that because the shoes in this case
          were intended to be worn with multiple colors and pairs of laces,
          the shoe is not complete with out the laces.

          HOLDING:

               The shoe with multiple size insoles at issue is considered a
          single article unassembled.  The shoe has uppers and soles of
          rubber and a foxing-like band.  Assuming that the value of this
          shoe is under 3 dollars a pair, it is classifiable under
          subheading 6402.99.60, HTSUSA, which provides for other footwear
          with outer soles and uppers of rubber or plastics, other
          footwear, other, other, other, valued at not over 3 dollars per






















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          pair, other, for other persons.  The rate of duty is 48 percent
          ad valorem.



                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division




















































          6 cc A.D. New York Seaport
          1 cc Durant
          1 cc legal reference