The tariff classification of a footwear slipper and a textile bow from China.

N021659 January 23, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.5090; 6217.10.9530 Mr. Angelo Papa S.J. Stile Associates Ltd. 105 Morris Ave. Suite 100 Springfield, NJ 07081 RE: The tariff classification of a footwear slipper and a textile bow from China. Dear Mr. Papa: In your letter dated January 7, 2008, on behalf of Silver Goose, Inc., you requested a tariff classification ruling for a children’s slipper identified as style # H2A002 “Jelly Bottoms” and a band and bow item that is worn on a women’s foot, identified as style # H7A786 “Go Arounds.” Style # H2A002 “Jelly Bottoms” is a child’s slipper with a rubber/plastic outer sole and a textile material sock top upper that covers the ankle and that you state is made of 80% acrylic and 20% spandex. The slipper has a unit molded rubber/plastic outsole with a sidewall that encircles and overlaps the upper with a foxing-like band. You have informed this office by telephone that the slipper will be valued at $1.50 per pair. The applicable subheading for the slipper, identified as style # H2A002 “Jelly Bottoms,” will be 6404.19.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with an upper predominately of textile materials; with an outer sole predominately of rubber and/or plastics; which is not “athletic footwear”; which does not have open-toes or open-heels; which has a rubber/plastic foxing or foxing-like band; and which is valued not over $3.00 per pair. The rate of duty will be 48% ad valorem. Style # H7A786 “Go Arounds” is constructed of a knit 77% nylon, 23% spandex fabric band and a woven man made fiber bow. The item is placed around the foot of a woman, displaying the bow, and is used with an open toe shoe. The knit fabric component secures the item to the foot and is described in heading 6117; the woven bow component provides a significant decorative effect and is described in heading 6217. Neither component imparts the essential character of the style # H7A786 Go Arounds, which will be classified in accordance with General Rule of Interpretation (GRI) 3 (c) under the heading that occurs last in numerical order in the HTSUS. The applicable subheading for the Style # H7A786 “Go Arounds,” will be 6217.10.9530, HTSUS, which provides for other made up clothing accessories of man-made fibers. The rate of duty will be 14.6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division