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HQ 086580


May 24, 1990

CLA-2:CO:R:C:G 086580 SR

CATEGORY: CLASSIFICATION

TARIFF NO.: 4202.92.3030; 6404.20.4030

Joan Wilde
Millfield Trading Co., Inc.
150 Woodbury Road
Woodbury, New York 11797

RE: Slippers with nylon bag

Dear Ms. Wilde:

This is in reference to your letter dated January 24, 1990, requesting the tariff classification of slippers and a nylon bag under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples produced in China were provided.

FACTS:

The slippers, styles CM6065 and CC2177, are identical in style. They have an upper of velour type material containing a foam plastic padding with college or professional football team logos and emblems embroidered across the instep. The insole is composed of a foam plastic that is covered with a layer of textile. There is a rigid cardboard midsole and an outer sole of split leather. The importer has supplied the following weight breakdowns:

Velour- 26% weight Split leather- 21% weight Tricot/ foam back- 12% weight Cork wedge- 12% weight Sock canvas- 3% weight Paper insole
EVA insole- 4% weight board (2pcs)- 22% weight

The weight breakdown of the components of the slipper are subject to verification at the port.

The slippers are contained in a nylon bag that is in the style of a toiletry bag, with a zipper across the top. The bag is approximately 9-1/2 inches long, 5 inches wide, and 5-1/2 inches high. The bag has a see-through panel on one side; and the logo that matches the one on the slippers is embroidered on the other side. The bag has a hang-up loop on the side where the zipper ends.

ISSUE:

Whether the slippers and slipper bag at issue are classifiable together or separately.

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 4202, HTSUSA, provides for trunks, suitcases, vanity cases; traveling bags, toiletry bags, sports bags, and similar containers, of leather, of plastic sheeting, or of textile materials. Heading 6404, HTSUSA, provides for footwear with uppers of textile materials, and outer soles of leather or composition leather.

Under GRI 3(b), goods that are prima facie classifiable under two or more headings that are put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The Explanatory Notes provide the official interpretation of the tariff at the international level. The Explanatory Notes define composite goods as goods that attached to each other as well as those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.

The merchandise at issue is composite goods. The slipper bag is intended to store the slippers during travel or when the slippers are not in use. A bag for slippers would not normally be sold separately from the slippers. Under GRI 3(b), composite
goods are classifiable according to the item which imparts the essential character. In this case, the slippers impart the essential character.

HOLDING:

The slippers and slipper bag at issue are classifiable under subheading 6404.20.2030, HTSUSA, as footwear which has outer soles of leather or composition leather, and uppers of textile materials, not over 50 percent by weight of rubber or plastics and not over 50 by weight of textile materials and rubber and plastics, with at least 10 percent by weight being rubber or plastics, valued not over $2.50 a pair. The rate of duty is 15 percent ad valorem.

However, if the slippers are valued over $2.50 a pair then they are classifiable under subheading 6404.20.4030, HTSUSA, which provides for footwear with outer soles of leather or composition leather, and uppers of textile materials, not over 50 percent by weight of rubber or plastics and not over 50 by weight of textile materials and rubber and plastics, with at least 10 percent by weight being rubber or plastics, valued over $2.50 a pair, for men. The rate of duty is 10 percent ad valorem.

Sincerely,

John Durant, Director

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