CLA-2-64:S:N:N8:346 808657
Mr. Tim Baker
Jobar International, Inc.
220 North Inglewood Ave.
Ingelwood, CA 90301-1120
RE: The tariff classification of a slipper with a heatable gel-pad
insert, from China.
Dear Mr. Baker:
In your letter dated March 22, 1995, you requested a tariff
classification ruling.
The submitted sample, your Item #JC941, is a loose fitting,
high-top bootie type slipper with a textile upper, an acrylic
fleece lining, a soft sponge foam footbed insole and a separately
sewn-on textile outer sole that has rubber/plastic "traction dots"
symmetrically spaced on its bottom surface. Additionally, this
slipper comes with a textile faced, removable, pressure sealed,
pod-like insole insert, about six inches long and five inches wide,
which you state is filled with a liquid gel solution of propylene
glycol and water. Your submission indicates that the gel pad
insole can be heated separately in a microwave oven and is used as
the means for the transfer of heat to warm up the slipper. You
also state that the composition, by weight, of the slipper's
textile upper is 65% polyester and 35% cotton.
In response to a request for additional information, you have
now provided measurements which indicate that the plastic PVC
traction dots cover 37.5 percent and a cotton textile material
accounts for the remaining 62.5 percent of the external surface
area of this slipper's outer sole. Based on your figures, we have
determined that for this soft soled slipper, the textile material
on the outer sole has the greatest surface area in contact with the
ground.
It is the opinion of this office that a pair of these slippers
imported together with a pair of matching heatable gel-pad inserts
constitutes a set for tariff purposes, and that the essential
character of this set is imparted by the slippers.
The applicable subheading for this slipper with its heatable
gel-pad insert, your item #JC941, will be 6405.20.90, Harmonized
Tariff Schedule of the United States (HTS), which provides for
footwear, in which the outer sole's external surface is
predominately other than rubber, plastics, leather or composition
leather; in which the upper's external surface is predominately
textile materials; in which the upper, by weight predominately
consists of fibers other than vegetable fiber or wool (linings,
accessories and reinforcements not included); and which has a line
of demarcation between the sole and the upper. The rate of duty
will be 12.5 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