CLA-2-64:OT:RR:NC:N4:447
Mr. Peter A. Quinter, Esq.
Becker & Poliakoff
P.O. Box 9057
Ft. Lauderdale, FL 33310-9057
RE: The tariff classification of footwear from China
Dear Mr. Quinter:
In your letter dated July 15, 2010 you requested a tariff classification ruling on behalf of TY, TY & TY, Inc. for three pairs of “disposable” slippers.
One of the styles submitted, a unisex slipper with a separately sewn-on woven textile outer sole completely covered with rubber/plastic traction dots, was the subject of NY Ruling N107763 dated June 23, 2010. Consequently, we will not rule on this item again.
The submitted sample, of which you have provided no style name, is a pair of unisex closed toe/open heel “slippers,” consisting of separately sewn-on outer soles composed of rubber/plastics and which measure approximately 5mm thick. The uppers and inner soles are composed of what you describe as “velour towel” textile material and feature the logo “Marriott® HOTELS & RESORTS” embroidered across the vamps. You describe these slippers as “disposable,” for use by guests of the hotel and intended for one time use. You suggest classification under subheading 6405.90.2000 of the Harmonized Tariff Schedule of the United States, (HTSUS), which provides for disposable footwear, designed for one-time use; or in the alternative, 6404.19.3020, HTSUS which provides for footwear which is less than 10 percent by weight of rubber or plastics. We disagree with both of these suggested classifications based upon the construction and weight of these slippers, respectively.
Also included with your submission is a textile carry bag, presumably imported with the slippers and used to accommodate the slippers when not being worn. Although you do not state this in your letter, we will presume that the slipper bag is never individually sold at retail, but only to accompany the slippers at the time of retail sale and only meant to protect/transport the slippers when they are not in use.
GRI 3(b) provides for composite goods made up of different components. Explanatory Note IX to GRI 3(b) provides that composite goods can consist of separable components, provided these components are adapted to one another and are mutually complementary and that together they form a whole, which would not normally be offered for sale separately. The slippers and bag are a composite good as that term is defined and applied in the HTSUS. In this case, the components are separable and adapted to be used together. This simple carry bag is almost identical in size to the pair of slippers it is imported with and would not easily accommodate additional items, with room enough at the top to close. The “Marriott®” logo featured on the bag is another indication of the bag’s primary purpose. This bag would not likely be sold as an independent product for carrying various other personal effects (as would a back pack, fanny bag or shoulder bag). Although slippers are not always sold with carry bags, placement of the slippers into this bag during travel will keep the pair together and protect other personal effects from dirt that the slippers pick up. In this regard, the slippers and bag together form a composite article classified according to GRI 3(b). Composite goods are classified according to the component which gives them their essential character. Therefore, a pair of slippers accompanied by the type of simple carry bag as the one you have submitted will constitute a composite article classifiable with the rate applicable to the classification of the slippers.
The applicable subheading for the closed toe/open heel slippers will be 6404.19.3560, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other: footwear with open toes or open heels; footwear of the slip-on type that is held to the foot without the use of laces or buckles or other fasteners; other: other: for women. The rate of duty will be 37.5% ad valorem.
The submitted sample, of which you have provided no style name, is a pair of unisex closed toe/open heel “slippers,” consisting of separately sewn-on outer soles composed of textile material. The uppers and inner soles are composed of what you describe as “velour towel” textile material.
The applicable subheading for the closed toe/open heel slippers will be 6405.20.9015, HTSUS, which provides for other footwear: with uppers of textile materials: other: house slippers. The rate of duty will be 12.5% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Stacey Kalkines at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division