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NY 887602




JULY 23, 1993

CLA-2-64:S:N:N8:346 887602

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35; 6307.90.9986; 3307.90.0000

Gemini Trading Company
2348 Doubletree Lane
Roland Heights, CA 91748

RE: The tariff classification of a pair of slippers, a padded satin hanger and a heart shaped, scented satin sachet from Hong Kong.

Dear Sir:

In your letter dated June 22, 1993, you requested a tariff classification ruling.

The submitted sample is called a "Fragrant Gift Set". It consists, firstly, of a pair of women's satin slippers, with a lace trimmed textile upper, a plastic foam rubber or padded footed insole and a stitched-on 1/8 inch thick foamed plastic outersole. You stated that the slippers were, we presume by weight, "80 percent textile; 10 percent rubber; 10 percent cardboard." Somewhat consistent with this, the IFA-FRA form indicates that it is "less than 10 percent by weight of rubber and plastics" and an attachment states, "weight of slipper - 1.25 ounce; weight of rubber sole; .125 ounce." However, all of your statements concerning the weight of the rubber plastic sale are false by a wide margin. By our disassembly and weighing, the sole is more than .23 ounce and, thus, more than 20 percent of the total weight of the slipper, double the percent you stated.

We note that you state that you were given a rate of 12.5 percent for the slippers over the telephone by an unidentified Customs employee. However, we presume this rate of duty was based upon the same false weight breakdown that you sent to us.

This "Gift Set" box also contains a lace trimmed satin fabric hanger that has a polyester padded wooden frame with a vinyl covered metal hook, and a small padded heart shaped "sachet" pillow of a satiny textile material with lace edging.

The applicable subheading for the pair of slippers will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface area is predominately textile materials; in which the outer sole's external surface is predominately rubber and/or plastics; which is other than "athletic" footwear; which is not designed to be a protection against water, oil or cold or inclement weather; which is a slip-on type; which does not have a foxing-like band; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5 percent ad valorem .

The applicable subheading for the satin fabric hanger will be 6307.90.9986, HTS, which provides for other made up articles... Other: Other, Other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the small heart shaped "sachet" will be 3307.90.0000, HTS, which provides for other perfumery products. The rate of duty will be 5.4 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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