United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0853721 - NY 0853940 > NY 0853923

Previous Ruling Next Ruling



NY 853923


July 24,1990

CLA-2-64:S:N:N3D:346 Y 853923

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90

Leonard Satz
Savant Customs Brokers
11 Broadway, Suite 1068
New York, New York 10004

RE: Classification of a Textile Slipper from Hong Kong.
Dear Mr. Satz:

In your letter dated June 26, 1990, you requested a tariff classification ruling, on behalf of your client, Braha Industries Inc..

The submitted sample is a novelty style, textile plush house slipper (your style T2020/3). By visual examination, the slipper has an upper made of plush manmade textile with a plastic foam padding. On the toe portion of the upper is an acrylic textile animal head with an acrylic stuffing and plastic eyes, nose, and whiskers. The slipper also has a topline which appears to be made of cotton and which has an elastic band. The slipper's outer sole is made of manmade textile material.

We note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the slipper 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".

The applicable subheading for the slipper described above will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the sole's external surface is predominately other than rubber, plastic, leather or composition leather; in which the upper's external surface is predominately textile materials; in which the upper, by weight, predominately consists of fiber other than vegetable fiber or wool; and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem.

This ruling is being issued under the provisions of Section l77 of the Customs Regulations (l9 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire Area Director New York Seaport

Previous Ruling Next Ruling

See also: