The tariff classification of slipper socks from China

NY B82933 March 25,1997 CLA-2-64:RR:NC:TA:346 B82933 CATEGORY: Classification TARIFF NO.: 6404.19.50; 9802.00.8065 Mr. Robert Silverman Grunfeld, Desiderio, Lebowitz and Silverman LLP 245 Park Avenue 33rd Floor New York, NY 10167-3397 RE: The tariff classification of slipper socks from China Dear Mr. Silverman: In your letter dated March 7, 1997, you requested a tariff classification ruling. The sample slipper sock will be made in China utilizing the sample hosiery type sock, made in the USA. A rubber sole, whose sidewalls will overlap the sock-upper by at least .5 inch all around the slipper, will be attached in a simultaneous injection process. We agree HRL 558795 is controlling on the 9802.00.80 issue. The applicable subheading for the slipper will be 6404.19.50, Harmonized Tariff Schedule of the United States (HTS), which, inter alia, provides for footwear, in which the upper's external surface is predominately textile materials (note that an accessory or reinforcement on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; in which the upper's external surface is still 50% or less leather even after every leather accessory and reinforcement present is included as part of the upper's external surface; which is not designed to be a protection against water, oil, or cold or inclement weather; which, we assume, is valued at or under $3.00 per pair; which has neither open toes nor open heels; and which has a foxing-like band almost wholly of rubber and/or plastic. The rate of duty will be 48 percent. As to the sock element of the slipper, its value, as it leaves the USA, will be eligible for a separate, duty free classification in 9802.00.8065, HTS, if, prior to assembly, it is a product of the USA, not merely supplied from the USA, and if all other requirements are met, especially those in Customs Regulations Sections 10.11 through 10.24. 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 James Sheridan at 212-466-5889. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division