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NY 808657




April 10, 1995

CLA-2-64:S:N:N8:346 808657

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90

Mr. Tim Baker
Jobar International, Inc.
220 North Inglewood Ave.
Ingelwood, CA 90301-1120

RE: The tariff classification of a slipper with a heatable gel-pad insert, from China.

Dear Mr. Baker:

In your letter dated March 22, 1995, you requested a tariff classification ruling.

The submitted sample, your Item #JC941, is a loose fitting, high-top bootie type slipper with a textile upper, an acrylic fleece lining, a soft sponge foam footbed insole and a separately sewn-on textile outer sole that has rubber/plastic "traction dots" symmetrically spaced on its bottom surface. Additionally, this slipper comes with a textile faced, removable, pressure sealed, pod-like insole insert, about six inches long and five inches wide, which you state is filled with a liquid gel solution of propylene glycol and water. Your submission indicates that the gel pad insole can be heated separately in a microwave oven and is used as the means for the transfer of heat to warm up the slipper. You also state that the composition, by weight, of the slipper's textile upper is 65% polyester and 35% cotton.

In response to a request for additional information, you have now provided measurements which indicate that the plastic PVC traction dots cover 37.5 percent and a cotton textile material accounts for the remaining 62.5 percent of the external surface area of this slipper's outer sole. Based on your figures, we have determined that for this soft soled slipper, the textile material on the outer sole has the greatest surface area in contact with the ground.

It is the opinion of this office that a pair of these slippers imported together with a pair of matching heatable gel-pad inserts constitutes a set for tariff purposes, and that the essential character of this set is imparted by the slippers.

The applicable subheading for this slipper with its heatable gel-pad insert, your item #JC941, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole's external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper's external surface is predominately textile materials; in which the upper, by weight predominately consists of fibers other than vegetable fiber or wool (linings, accessories and reinforcements not included); and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5 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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