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NY 865152


JULY 25, 1991

CLA-2-64:S:N:N3D:346 Y 865152

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.20, 6404.20.40

Mr. Arthur Stein
ETA Import & Export Ltd.
248-06 Rockaway Blvd.
Jamaica, New York 11422

RE: The tariff classification of two slipper socks from the Philippines.

Dear Mr. Stein:

In your letter dated July 17, 1991, you requested, on behalf of your client, Gelmart Industries, a tariff classification ruling.

The submitted samples are described as follows:

Style 1743 is a slipper sock with a suede outer sole and a textile upper. The shoe has a suede sidewall of approximately one inch in height which goes all around the circumference of the shoe. The upper extends over the wearer's calf and is actually a complete sock which is sewn to the suede sidewall. The inner cushion of the slipper sock is of textile material.

Style 1475A is a slipper sock with a suede outer sole and a textile upper. The shoe has a suede sidewall of approximately one inch in height which goes all around the circumference of the shoe. The shoe also has a suede vamp, which is folded over at the top, and has a suede draw string which can be used to tighten the shoe around the mid section of the wearer's foot. The upper extends over the wearer's calf and is actually a complete sock which is sewn to the suede sidewall and vamp. The inner cushion of the slipper sock is of non woven textile material.

A visual examination of both shoes indicates that there is no rubber or plastic component present.

You have stated that the FOB value of the shoes will be between $2.33 a pair and $2.58 cents a pair.

The applicable subheading for both shoes, if valued not over $2.50 a pair, will be 6404.20.20, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately leather or composition leather; in which the shoe, by weight, is not over 10% of rubber and/or plastics; and which is valued not over $2.50 per pair. The duty rate will be 15 percent ad valorem.

The applicable subheading for both shoes, if valued over $2.50 a pair, will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately leather or composition leather; in which the shoe, by weight, is not over 10% of rubber and/or plastics; and which is valued over $2.50 per pair. The duty rate will be 10 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 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

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