The tariff classification of a slipper sock from the Dominican Republic.

NY F86916 May 23, 2000 CLA-2-61:RR:NC:3:353 F86916 CATEGORY: Classification TARIFF NO.: 6115.93.9020 Mr. Reinaldo Rodriguez Customs and Trade Services, Inc. 11010 N.W. 30 Street, Suite 106 Miami, FL 33172 RE: The tariff classification of a slipper sock from the Dominican Republic. Dear Mr. Rodriguez: In your letter dated May 3, 2000, on behalf of Margarita International Trading, Inc., you requested a tariff classification ruling. The sample submitted with the ruling request will be returned to you. The submitted sample is a textile slipper sock constructed of knit 100% polyester fabric. The item consists of three panels of the same material sewn together. You state that the item can be used either as a slipper or as a sock. No style designation was provided with the submitted sample. You state that the importer, Margarita Int’l, believes the item in question, a textile slipper sock made of 100% polyester knitted fabric, should be classified as footwear, rather than as hosiery. Chapter 64, Harmonized Tariff Schedule of the United States (HTS), provides for footwear, gaiters and the like, and parts of such articles. Note 1(b), to Chapter 64 precludes classification in that chapter for footwear of textile material, without an outer sole glued, sewn or otherwise affixed to the upper. This item lacks an outer sole and is not classified as footwear. The applicable subheading for the slipper sock will be 6115.93.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins, and footwear without applied soles, knitted or crocheted: Other: Of synthetic fibers: Other: Other, Other.” The rate of duty will be 15% ad valorem. There are no quota or visa requirements on this merchandise from the Dominican Republic. 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 Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division