CLA-2-64:RR:NC:SP:247 L83047
Mr. Benjamin B. Park
B&H Customs Services Inc.
147-19 Springfield Lane, Suite A
Jamaica, NY 11413
RE: The tariff classification of knitted slipper socks from China.
Dear Mr. Park:
In your letter dated March 15, 2005, on behalf of Handcraft Manufacturing Corp., you requested a tariff classification ruling for two half pair samples of knitted slipper socks, identified as Style S6061 and StyleS6072.
Style S6061 is a child’s size indoor slipper sock with a man-made textile upper and a separately sewn-on textile outer sole. This indoor use slipper does not cover the ankle, has a sewn-on decorative bow at the instep, a fake-fur collar and two sewn-on wooden button accessories.
Style S6072 is a child’s slipper sock that you state is knitted fabric of man-made fibers consisting of 95% acrylic and 5% nylon by weight. This knitted stocking does not have a separately applied outer sole. It covers the wearer’s ankle and is decorated with several sewn-on textile material cutouts shaped like stars and a small textile half moon.
The applicable subheading for the indoor use slipper, identified as Style S6061, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of textile material and outer soles of other than rubber, plastics, leather or composition leather; in which the upper, by weight, predominately consists of other than vegetable fibers or wool (linings, accessories or reinforcements not included); and in which there is a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem.
The applicable subheading for the knitted slipper sock identified as Style S6072 will be 6115.93.9020, HTS, which provides Panty hose, tights, stockings and other hosiery…, and footwear without applied soles, knitted or crocheted, of synthetic fibers. The rate of duty will be 14.6% ad valorem.
The knitted slipper sock identified as Style S6072 falls within textile category designation 632. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division