The tariff classification of an item called the flipper slipper from Thailand.

NY H80270 May 24, 2001 CLA-2-95:RR:NC:2:224 H80270 CATEGORY: Classification TARIFF NO.: 9506.29.0040 Ron Reuben Danzas AEI Customs Brokerage Services 5510 West 102nd Street Los Angeles, CA 90045 RE: The tariff classification of an item called the flipper slipper from Thailand. Dear Mr. Reuben: In your letter dated April 25, 2001, you requested a ruling on tariff classification, on behalf of Body Glove, Inc., your client. You are requesting the tariff classification on an item that is identified as the flipper slipper. The flipper slipper is worn on the front of the foot and wraps around the ankle, leaving the heel exposed. The foot is then strapped into a flipper. The flipper slipper is worn with swimming flippers to give the wearer’s foot and ankle protection against rubbing while swimming. The flipper slipper is constructed of 80 % neoprene and 20 % nylon with the nylon material covering the neoprene both on the inside and outside of the product. The two panels comprising the product are stitched together. The Body Glove, Inc. registered logo is displayed on the outside top of one panel, while a hook and loop closure is stitched to the opposite panel. You have not requested the return of your sample, at this time. The product is properly classified as an accessory to water sport equipment, namely a flipper, in chapter 95 of the HTS (Harmonized Tariff Schedule of the United States). The applicable subheading for this product will be 9506.29.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for “Articles and equipment for general physical exercise…other sports and outdoor games, not specified or included elsewhere in this chapter…parts and accessories thereof: Other water sport equipment; parts and accessories thereof: Other…Other.” The general rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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 Tom McKenna at 212-637-7015. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division