CLA-2-64:S:N:N8:346 885845
Mr. Bill Ramia, Jr.
Alexander International
Memphis International Airport, POB 30209
Memphis, TN 38130
RE: The tariff classification of three slippers from China
and/or Taiwan - Weight Breakdown
Dear Mr. Ramia:
In your letter dated May 3, 1993, for Thorp Direct Sales,
you requested a tariff classification ruling.
You submitted three samples. Style J-3001D is a women's
house slipper in a transparent pouch; F0032 is a man's moccasin
slipper with a plaid upper; B0164C is also a man's slipper, but
with a duck embroidered on the vamp. The unsigned information in
the format of the TSUS CF5523 and the HTS footwear portion of
CR141.89 indicates that all three styles are 5% by weight of
rubber and/or plastic (R or P) and 40% of textile materials (TM)
plus R or P. You state that all three are over 50% by weight of
leather and should be classified in HTS 6405.20.9015.
We took apart the B0164C. It is, by weight, less than 19%
of leather, less than 18% of paper and cardboard, more than 14%
of R or P (just counting the wedge), and less than 48% of TM
(woven fabrics, jute, thread, and knit fabrics laminated to foam
plastics).
The applicable subheading for B0164C will be 6404.20.6040,
Harmonized Tariff Schedule of the United States (HTS), which
provides for men's 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, over 50% as a total of textile
materials, rubber and plastics and over 10% of rubber and/or
plastics. The rate of duty will be 37.5 percent ad valorem.
We will not be able to classify the other two styles since
we are confident that your identical weight claims for them are
also false, although not necessarily in the same way as for style
B0164C. It is your responsibility to submit accurate information
with the ruling requests you make.
When you have information that you have verified to be
correct, you may request a ruling for those two styles. If so,
resubmit any appropriate material from this request.
We are returning to you under separate cover your samples,
J-3001D, F00032, and the pieces of B0164C.
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