CLA-2-64:S:N:N3:D 346 SM-860730
Mr. Manny Hamowy
Eastman Footwear
47 W. 34th Street, Room 1104
New York, N. Y. 10001
RE: The tariff classification of an unsoled bedroom slipper from
China.
Dear Mr. Hamowy:
In your letter dated February 19, 1991, on behalf of G.F.
Footwear, you requested a tariff classification ruling.
The sample, style number 001, has a "boa" upper, which is
about 3 inches long by 5 inches wide. This is stitched to a
matching, boa sock-lining/insole laminated to a thick layer of
foam rubber or plastic and to a fabric edging which encircles the
entire "insole".
The item will obviously be completed, as you state, by
simply attaching a lightweight outer sole. Viewed from above,
this item looks identical to the way it will look in the finished
slipper. No further shaping of the upper and/or "insole" is
needed. Since the upper is just a fabric band, the item has
probably not been "lasted" on a last, but the shaping that
results from stitching it to the insole along the correct line
(calculated or marked in advance) is more than "simply closing at
the bottom".
The foam bottom layer is obviously too fragile to be used as
the item's outersole in use.
The applicable subheading for your sample will be
6406.10.2500, Harmonized Tariff Schedule of the United States
(HTS), which provides for "formed" textile uppers which, we
assume, will be valued not over $3.00 per pair. The rate of duty
will be 48 percent ad valorem. This items is not subject to
textile quota or visa requirements.
We note that the attachment of the outersole in the U.S.
will not be a "substantial" change so each half pair will be
marked "Made in China" so that the purchaser at retail of the
finished item will easily see it. Therefore, the items in
imported shipments are not so marked, release to you will be
denied. See Customs Regulations 134.35 and 134.36.
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
New York Seaport