CLA-2-64:S:N:N8:346 887602
Gemini Trading Company
2348 Doubletree Lane
Roland Heights, CA 91748
RE: The tariff classification of a pair of slippers, a padded
satin hanger and a heart shaped, scented satin sachet from Hong
Kong.
Dear Sir:
In your letter dated June 22, 1993, you requested a tariff
classification ruling.
The submitted sample is called a "Fragrant Gift Set". It
consists, firstly, of a pair of women's satin slippers, with a lace
trimmed textile upper, a plastic foam rubber or padded footed insole
and a stitched-on 1/8 inch thick foamed plastic outersole. You stated
that the slippers were, we presume by weight, "80 percent textile; 10
percent rubber; 10 percent cardboard." Somewhat consistent with this,
the IFA-FRA form indicates that it is "less than 10 percent by weight
of rubber and plastics" and an attachment states, "weight of slipper -
1.25 ounce; weight of rubber sole; .125 ounce." However, all of your
statements concerning the weight of the rubber plastic sale are false
by a wide margin. By our disassembly and weighing, the sole is more
than .23 ounce and, thus, more than 20 percent of the total weight of
the slipper, double the percent you stated.
We note that you state that you were given a rate of 12.5 percent
for the slippers over the telephone by an unidentified Customs
employee. However, we presume this rate of duty was based upon the
same false weight breakdown that you sent to us.
This "Gift Set" box also contains a lace trimmed satin fabric
hanger that has a polyester padded wooden frame with a vinyl covered
metal hook, and a small padded heart shaped "sachet" pillow of a
satiny textile material with lace edging.
The applicable subheading for the pair of slippers will be
6404.19.35, Harmonized Tariff Schedule of the United States (HTS),
which provides for footwear, in which the upper's external surface
area is predominately textile materials; in which the outer sole's
external surface is predominately rubber and/or plastics; which is
other than "athletic" footwear; which is not designed to be a
protection against water, oil or cold or inclement weather; which is a
slip-on type; which does not have a foxing-like band; and which is 10%
or more by weight of rubber and/or plastics. The rate of duty will be
37.5 percent ad valorem .
The applicable subheading for the satin fabric hanger will be
6307.90.9986, HTS, which provides for other made up articles... Other:
Other, Other. The rate of duty will be 7 percent ad valorem.
The applicable subheading for the small heart shaped "sachet"
will be 3307.90.0000, HTS, which provides for other perfumery
products. The rate of duty will be 5.4 percent ad valorem.
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