Provisional Translation
| OTO No. | 489 | Classification | MOF-87 |
|---|---|---|---|
| Date of Acceptance | December 4, 1992 | Ministry/Agency Receiving Complaint | Economic Planning Agency |
| Responsible Ministries | Ministry of Finance | Related Laws | Customs Tariff Law |
| Complainant | Domestic firm | Exporting Countries | |
| Subject | Review of customs tariff classification when shoe uppers and soles are imported simultaneously | ||
| Details of Measures | The customs tariff classification for goods imported is set in accordance with the Customs Tariff schedule, the Annexed Tariff of the Customs Tariff Law, and according to the applicable tariff number. The Customs Tariff Chart consists of the "Rules for the interpretation of the Customs Tariff Schedule, " which are the general rules, and the regulations applying to each type of merchandise (notes on categories and classes, and regulations pertaining to items). Item 2(a) of the "Rules for the interpretation of the Customs Tariff Schedule" states that even if unfinished products are presented unassembled, they fall under the same tariff classification as finished products. Further, the various regulations in the Customs Tariff Schedule pertaining to footwear state that 1) in the case of footwear, uppers and soles are classed for tariffs according to their materials (heading No. 64.01-64.05); 2) the regulation on the various components making up footwear (heading No.64.06) states "(includes uppers, regardless of whether they are attached to a bottom other than the sole), " thus making clear that in the case of footwear, the uppers and the sole are the components having essential character, while the inner sole is not considered an essential constituent. Accordingly, the complainant was advised that when uppers and soles are presented to the customs office simultaneously, even if not assembled when presented, the combination of uppers and soles alone is considered to have sufficiently essential character as footwear, as covered in the regulations above. Therefore, the applicable tariff number of the Customs Tariff Schedule in this case is the same as for footwear. |
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| Classification of Processing | Cc | Directions | I-b |
| Remarks | |||