CLA-2:RR:NC:TA:346 B83883
Mr. Orville Brown
MPSI Inc.
PO Box 270088
Flower Mound, TX 75027
RE: The tariff classification of disposable footwear from Taiwan
Dear Mr Brown:
In your letter dated March 20, 1997, but only received by us
on March 28, 1997, you requested a tariff classification ruling.
The submitted sample is a non-gender specific, one size fits
all pair of indoor slippers, with a shapeless sack-like, flimsy
textile material upper that has an expandable elasticized 3 inch
diameter circular opening on top, a 1/8 inch thick cellulose
plastic sheet insole, a skimpy non-woven textile sock lining and a
separately sewn-on, non-woven textile faced outer sole. The
slipper is specifically designed to be a minimally functional foot
covering constructed of flimsy materials and intended to be
disposed of after a one time use.
The applicable subheading for the item described above will be
6405.90.2000, Harmonized Tariff Schedule of the United States
(HTS), which provides for footwear, in which the outer sole's
external surface is not predominately rubber, plastics, leather, or
composition leather; in which the upper's external surface is
predominately textile materials; in which there is a line of
demarcation between the sole and the upper; and which is disposable
footwear that is designed for one time use. The duty rate will be
5.3 percent ad valorem.
In your letter you indicate that alternate sources of
manufacture for this item will be sought from the Dominican
Republic, the Philippines and Haiti. Articles classifiable under
subheading 6405.90.2000, HTS, which are products of these three
countries are entitled to duty free treatment under the Generalized
System of Preferences (GSP) upon compliance with all applicable
regulations.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above
should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions
regarding the ruling, contact National Import Specialist James
Sheridan at 212-466-5889.
Sincerely,
Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division