CLA-2-64:S:N:N3:D-346SM 860913
Mr. Michael Caldera
H.Z. Bernstein Co.
1 WTC, Suite 1973
New York, NY 10048
RE: The tariff classification of "animal slippers" from China.
Dear Mr. Caldera:
In your letter dated February 27, 1991, for Alta Products,
you requested a tariff classification ruling.
Two samples were submitted. Both have "shaggy uppers" made
of man-made fibers and stitched on, woven fabric outer soles with
a multitude of plastic dots on them. Both have a thick foam
padded midsole.
In style AS-324, "Shaggy Dog", the plastic dots are less
than 1/64 inch thick, are about 3/32 inch in diameter, and are
spaced on center 2/7 (.28) inch apart from side to side and 1/4
(.25) inch apart along the diagonals.
In style AS-327, "Mallard Duck", the dots are much thicker
(perhaps 1/32 inch thick), are about 1/8 inch in diameter, and
are closer together, being spaced on center, 1/5 (.2) inch apart
from side to side and 3/16 (.19) inch along the diagonals.
We note that you stated that the "Country of origin will be
China." However, you also state that the "manufacturer will be
Poputop Enterprise Corp... Taipei, Taiwan ROC." We assume that
you, as a licnensed Custom House Brokerage firm, understand that,
if an item were actually made in a factory in Taiwan, its country
of origin would not be a China."
We also note that the "Style AS-347 mallard duck", was
received here marked "AS-357" on the socklining.
The applicable subheading for style AS-324 will be
6405.20.9015, Harmonized Tariff Schedule of the United States
(HTS), which provides for house slippers, whose soles and uppers
are predominately of textile materials and in which the fibers of
the material of the external suface of the upper is, by weight,
predominately fibers other than vegetable fibers or wool. The
duty rate will be 12.5 percent ad valorem.
The question of classification for style AS-327 is being
referred to the Office of Regulations and Rulings, U.S. Customs
Service Headquarters, 1301 Constitution Avenue, N.W., Washington
D.C. 20229. A ruling will be issued to you from that office.
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