CLA-2 CO:R:C:G 085674 CB
Mr. I. Matitia
International Seaway Trading Corp.
6680 Beta Drive
Mayfield Village, OH 44143
RE: Request for classification ruling for Terry Cloth Scuff and
Pouch (Style #297003)
Dear Mr. Matitia:
This ruling is being issued in response to your letter of
August 31, 1989, requesting a classification ruling under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), for a pair of terry cloth slippers with pouch from
China.
FACTS:
The subject sample is a pair of terry cloth slippers with a
terry cloth carrying pouch. The slippers have a foam bottom of
approximately 1 inch in thickness which has an external surface
of, terry cloth material. The slipper is marked "100% cotton".
The upper is of the same terry cloth material and has an elastic
textile band which is approximately 1 1/2 inches wide and 12 1/2
inches in length, with a satin-like trim on the inside of the
band. The band is anchored at the toe area and goes through two
loops at the heel. The accompanying pouch is made of the same
material as the slipper with the same color and trim. The pouch
has two pockets which conform to the maximum length and width
dimensions of the slippers. You claim that the slippers and
pouch will be imported as a unit.
ISSUE:
Whether the subject slippers and pouch are classifiable
under the same tariff number in the HTSUSA? If not, are they
classifiable as a set?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's), -2-
taken in order. GRI 1 provides that the starting point is the
terms of the headings of the tariff and any relevant section or
chapter notes, and then, if necessary, in accordance with the
remaining GRI's.
In your letter you stated your believe that the goods are
classifiable in Heading 6405, HTSUSA, because they are considered
an entirety, according to GRI 5(a). GRI 5(a) provides that
containers specially shaped or fitted to contain specific
articles, suitable for long-term use and entered with the
articles, shall be classified with such articles when of a kind
normally sold therewith. In addition, pursuant to GRI 5(b),
packing materials and containers are also classified with the
goods if they are of a kind normally used for packing such goods
and are not suitable for repetitive use.
It is Customs position that the subject pouch is
classifiable separately from the slippers because it does not
meet the requirements of GRI 5. The pouch is not specially
shaped or fitted to contain the slippers and the pouch is
suitable for repetitive use. Therefore, the pouch is
classifiable in Heading 4202, HTSUSA, which provides for
containers of textile material. The slippers are classifiable
under Heading 6405, HTSUSA, which provides for footwear in which
the external surface is predominately textile materials.
However, the merchandise at issue is put together to meet a
particular need (in this case, the terry cloth pouch serves to
absorb the moisture from the shower slippers), and is put up in a
manner suitable for sale directly to the consumer. The slippers
and pouch are a set put up for retail sale within the
requirements set forth in Explanatory Note (X) for GRI 3. The
Explanatory Notes to the HTSUSA are the official interpretation
of the HTSUSA at the international level. GRI 3(b) directs that
goods put up in a set are to be classified as if they consisted
of the component which gives the set its essential character.
The slippers impart the essential character of the set, since the
pouch is merely an accessory. Therefore, the goods are
classifiable with the slippers under subheading 6405.20.3060,
HTSUSA.
HOLDING:
The merchandise at issue is classifiable under subheading
6405.20.3060, HTSUSA, which provides for other footwear, with
uppers of textile materials, with uppers of vegetable fibers, for
women. The rate of duty is 7.5 percent ad valorem.
-3-
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the tariff number) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division