CLA-2-64:S:N:N3D:346 M 865978
Mr. Arthur Stein
ETA Import & Export Ltd.
248-06 Rockaway Blvd.
Jamaica, N.Y. 11422
RE: The tariff classification of a slipper sock from the
Philippines.
Dear Mr. Stein:
In your letter dated July 26, 1991, on behalf of your client
Gelmart Industries, Inc., you requested a classification ruling.
The submitted sample, your style #SS2023, is a textile knit
slipper sock. The sock is made of, you state, 100% acrylic
fabric, with a poly-fiber filled insole, and an outer sole made
of leather.
We note that you have submitted a component material
breakdown which indicates that the subject slipper contains no
rubber or plastic material. We will assume, for the purposes of
this ruling letter, that this figure is accurate.
We also note that you have not provided the cost of the
subject sample. We will further assume, for the purposes of this
ruling letter that the sample is valued not over $2.50 per pair.
The submitted sample is not marked with the country of
origin. Therefore, if imported as is, the slipper submitted will
not meet the country of origin marking requirements of 19 U.S.C.
1304. Accordingly, the slipper would be considered not legally
marked under the provisions of 19 C.F.R. 134.11 which states,
"every article of foreign origin (or its container) imported into
the U.S. shall be marked in a conspicuous place as legibly,
indelibly, and permanently as the nature of the article (or
container) will permit".
We are returning your sample as you requested.
The applicable subheading for the slipper sock, Style
#SS2023, will be 6404.20.20, Harmonized Tariff Schedule of the
United States (HTS), which provides for footwear, in which the
upper's external surface is predominately textile materials; in
which the outer sole's external surface is predominately leather
or composition leather; and which is, by weight, less that 10%
rubber and plastics. The rate of duty will be 15 percent ad
valorem.
This ruling is being issued under the provisions of Section
l77 of the Customs Regulations (l9 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