The tariff classification of footwear, blanket and bean bag from China

N097017 March 30, 2010 CLA-2-63:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6301.40.0010, 6405.20.9015, 6405.20.9060, 6405.20.9090, 9401.80.6010 Mr. Solan A. James Custom House Brokers & International Freight Forwarders Airport Industrial Park 145 Hook Creek Blvd., Bldg. B6B Valley Stream, NY 11580 RE: The tariff classification of footwear, blanket and bean bag from China Dear Mr. James: In your ruling request dated March 2, 2010 you requested a tariff classification ruling on behalf of Wild Cats, Inc. for three women’s house slippers, a baby shoe, a baby blanket and a bean bag. This ruling is being issued based upon the accuracy of the Interim Footwear Invoices provided by you regarding the materials used to manufacture the footwear. This information may be verified at the time of importation. Item ComfyFeet™ brand which you identify as a polyester baby blanket, is a 28 inch x 28 inch blanket which has a 100% polyester woven face fabric sewn to a polyester knit fleece fabric and is hemmed on all sides. It also has an “OU® SOONERS®” college logo embroidered on its face side. The applicable subheading for Item ComfyFeet™ baby blanket will be 6301.40.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Blankets and traveling rugs: Blankets (other than electric blankets) and traveling rugs, of synthetic fibers: woven. The rate of duty will be 8.5% ad valorem. Item# CJT1693-1 which you identify as a slipper, is a women’s closed toe/open heel slip-on house slipper which has an outer sole and upper composed of polyester textile materials. It also has a G® BULLDOGS® college logo embroidered on the upper. Item# CJT1112 which you identify as a slipper, is a women’s closed toe/open heel slip-on house slipper which has an outer sole composed of polyester textile materials and an upper of textile materials. It also has an OU® SOONERS® college logo embroidered on the upper. The applicable subheading for Item#’s CJT1693-1 and CJT1112, women’s house slippers will be 6405.20.9015, HTSUS, which provides for other footwear: with uppers of textile materials: other: house slippers. The rate of duty will be 12.5% ad valorem. Item# CJX1910 which you identify as house footwear, is a women’s closed toe/closed heel house shoe which has an outer sole composed of polyester textile materials and an upper of textile materials. It has a pull-on loop at the back of the heel and non-removable textile shoelaces, which when tied tightly, secure the shoe snugly to the foot. It also has an LSU® TIGERS™ college logo embroidered on the upper. The applicable subheading for Item# CJX1910, house shoe will be 6405.20.9060, HTSUS, which provides for other footwear: with uppers of textile materials: other: other: for women. The rate of duty will be 12.5% ad valorem. Item# CJX2170 which you identify as a baby shoe, is a closed toe/closed heel pull-on shoe which has an outer sole and upper composed of polyester textile materials and non-removable/non-functional textile shoelaces. It also has an “NYK” sports team logo embroidered on each side of the upper. The applicable subheading for Item# CJX2170, baby shoe will be 6405.20.9090, HTSUS, which provides for other footwear: with uppers of textile materials: other: other: other. The rate of duty will be 12.5% ad valorem. Item ComfyFeet™ brand which you identify as a polyester “North Carolina” bean bag, is a bean bag chair with a rubber/plastics NC® college logo sewn on its surface. The chair is composed of different components [plastic, textile] and is considered a composite good. Regarding the essential character of the bean bag chair, Explanatory Note (VIII) to GRI 3(b) states that the factor which determines essential character will vary between different kinds of goods.  It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.  When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good.  In this case, the textile component imparts the essential character to the good. The applicable subheading for Item ComfyFeet™ bean bag will be 9401.80.6010, HTSUS, which provides for seats (other than those of 9402) whether or not convertible into beds, and parts thereof: other seats: other: household. The rate of duty will be Free. 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/. Item#’s CJT1693-1, CJX1910 and CJX2170 are not marked with the country of origin. Therefore, if imported as is, they will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division