CLA-2:CO:R:C:G 086580 SR
Joan Wilde
Millfield Trading Co., Inc.
150 Woodbury Road
Woodbury, New York 11797
RE: Slippers with nylon bag
Dear Ms. Wilde:
This is in reference to your letter dated January 24, 1990,
requesting the tariff classification of slippers and a nylon bag
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). Samples produced in China were provided.
FACTS:
The slippers, styles CM6065 and CC2177, are identical in
style. They have an upper of velour type material containing a
foam plastic padding with college or professional football team
logos and emblems embroidered across the instep. The insole is
composed of a foam plastic that is covered with a layer of
textile. There is a rigid cardboard midsole and an outer sole of
split leather. The importer has supplied the following weight
breakdowns:
Velour- 26% weight Split leather- 21% weight
Tricot/
foam back- 12% weight Cork wedge- 12% weight
Sock canvas- 3% weight Paper insole
EVA insole- 4% weight board (2pcs)- 22% weight
The weight breakdown of the components of the slipper are subject
to verification at the port.
-2-
The slippers are contained in a nylon bag that is in the
style of a toiletry bag, with a zipper across the top. The bag
is approximately 9-1/2 inches long, 5 inches wide, and 5-1/2
inches high. The bag has a see-through panel on one side; and
the logo that matches the one on the slippers is embroidered on
the other side. The bag has a hang-up loop on the side where the
zipper ends.
ISSUE:
Whether the slippers and slipper bag at issue are
classifiable together or separately.
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI), taken in order. GRI 1
provides that classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
Heading 4202, HTSUSA, provides for trunks, suitcases, vanity
cases; traveling bags, toiletry bags, sports bags, and similar
containers, of leather, of plastic sheeting, or of textile
materials. Heading 6404, HTSUSA, provides for footwear with
uppers of textile materials, and outer soles of leather or
composition leather.
Under GRI 3(b), goods that are prima facie classifiable
under two or more headings that are put up in sets for retail
sale shall be classified as if they consisted of the material or
component which gives them their essential character. The
Explanatory Notes provide the official interpretation of the
tariff at the international level. The Explanatory Notes define
composite goods as goods that attached to each other as well as
those with separable components, provided these components are
adapted one to the other and are mutually complementary and that
together they form a whole which would not normally be offered
for sale in separate parts.
The merchandise at issue is composite goods. The slipper
bag is intended to store the slippers during travel or when the
slippers are not in use. A bag for slippers would not normally
be sold separately from the slippers. Under GRI 3(b), composite
-3-
goods are classifiable according to the item which imparts the
essential character. In this case, the slippers impart the
essential character.
HOLDING:
The slippers and slipper bag at issue are classifiable under
subheading 6404.20.2030, HTSUSA, as footwear which has outer
soles of leather or composition leather, and uppers of textile
materials, not over 50 percent by weight of rubber or plastics
and not over 50 by weight of textile materials and rubber and
plastics, with at least 10 percent by weight being rubber or
plastics, valued not over $2.50 a pair. The rate of duty is 15
percent ad valorem.
However, if the slippers are valued over $2.50 a pair then
they are classifiable under subheading 6404.20.4030, HTSUSA,
which provides for footwear with outer soles of leather or
composition leather, and uppers of textile materials, not over 50
percent by weight of rubber or plastics and not over 50 by weight
of textile materials and rubber and plastics, with at least 10
percent by weight being rubber or plastics, valued over $2.50 a
pair, for men. The rate of duty is 10 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference