CLA-2:CO:R:C:G 086270 SR
Whitestone, N.Y. 11357
RE: Formed upper of a slipper
Dear Ms. Mammato:
This is in reference to your letter dated December 18, 1989,
requesting the tariff classification of slipper component parts
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). A sample produced in China was provided.
The merchandise at issue consists of the upper of a woman's
slipper. The sample, style GF, has a brushed fabric, embroidered
upper, which is about 3 inches long by 5 inches wide. This is
stitched to a matching, brushed fabric sock-lining/insole which
is laminated to a thick layer of foam rubber or plastic and to a
fabric edging which encircles the entire "insole". The slipper
will be completed by attaching an outer sole. The upper
components are completely fitted and shaped and look completed
unless the slipper is turned over.
What is the classification of a formed upper of a slipper?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI), taken in order. GRI 1
provides that classification shall be determined according to the
terms of the headings and any relative section or chapter notes.
Subheading 6406.10, HTSUSA, provides for parts of footwear;
uppers and parts thereof. The uppers at issue are completed,
formed uppers and are classifiable under this heading.
Assuming that the merchandise at issue is valued at less
than $3.00 per pair, it is classifiable under subheading
6406.10.2500, HTSUSA, which provides for parts of footwear,
uppers and parts thereof, formed uppers, of textile materials,
other, valued not over $3.00 per pair. The rate of duty is 48
percent ad valorem.
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference