The tariff classification of a child's slipper from China

NY 871242 March 3, 1992 CLA-2-64:S:N:N3D:346 M 871242 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Mr. David A. Schlenger H.Z. Bernstein Co. Inc. One World Trade Center Suite 1973 New York, NY 10048 RE: The tariff classification of a child's slipper from China Dear Mr. Schlenger: In your letter dated February 5, on behalf of your client, S. Goldberg & Co. Inc., you requested a tariff classification ruling. The submitted sample, no style number indicated, is a child's textile slipper which you refer to as "Lucy Sock Top". The slipper has a plush textile outer surface, which has been confirmed in a telephone conversation with Mr. Dominick Malandrucco, of S. Goldberg's office, to be predominately of acrylic material, a textile lining with polyfiber filling, a knit sock top, a plastic character head of "Lucy" from "Peanuts" attached to the top of the toe portion, and an outer sole made of, you state, 100% cotton base with a PVC coating. Based on our examination, we have determined that the external surface of the sole is not visibly coated with rubber and/or plastic material. Therefore, it is our opinion that the external surface of the outer sole is textile material. We note that as of Customs Issuance #84-67 dated 8/13/84, you were not listed as one of the licensees authorized to import merchandise bearing the likeness of the "Peanuts" character Lucy. Therefore, upon importation, proof will have to be provided granting you permission for its use. Although this is a prototype sample and marking is not required, when the actual slippers are imported, marking, indicating the country of origin, will be required. If the slippers have not been marked to indicate the country of origin, they will not meet the requirements of 19 U.S.C. 1304. According to that Section, the slippers would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit." The applicable subheading for the sample described above will be 6405.20.9015, Harmonized Tariff Schedule of the United States (HTS), which provides for house slippers, in which the sole's external surface is predominately other than rubber, plastic, leather or composition leather; in which the upper's external surface is predominately textile materials; in which the upper, by weight, predominately consists of fibers other than vegetable fiber or wool; and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem. This ruling is being issued under the provisions of Section l77 of the Customs Regulations (l9 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport