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NY F84483

April 4, 2000

CLA-2-64:RR:NC:TP:347 F84483


TARIFF NO.: 4202.92.3031, 6405.20.9090, 9503.41.0010, 9503.90.0045

Ms. Susan Parker
Schenker, Inc.
1300 Diamond Springs Road
Virginia Beach, VA 23455

RE: The tariff classification of textile merchandise from China.

Dear Ms. Parker:

In your letter dated March 13, 2000, written on behalf of your client, Sternheimer Brothers Inc., you requested a tariff classification ruling.

You have submitted three pairs of what you refer to as children’s slippers. One pair is packaged with a backpack, one pair is packaged with a stuffed teddy bear, and a third pair is packaged with a hand puppet that makes a barking sound. You describe the material used to make these items as being of “plush” textile. The submitted articles, although sold together, do not meet the definition of “composite goods” or “sets” for customs purposes, since the shoes, sold with either a backpack, stuffed toy bear, or hand puppet, are not mutually complementary or adapted to one another, and are not considered put together to meet a particular need or carry out a specific activity. In this regard, each item will be classified separately.

The applicable subheading for the backpack will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports, and similar bags, with an outer surface of textile materials, other, other, of man-made fibers, other. The rate of duty will be 18.6% ad valorem. Items classified under HTS 4202.92.3031 fall within textile category designation 670. Based upon international textile trade agreements, products of China in category 670 are subject to visa and quota requirements.

All three pairs of submitted children’s shoes are slip-on’s with closed toes and closed heels, featuring either a dog, cow, or bear “animal head” sewn onto the upper. The uppers are made of textile material. The soles are also made of a soft textile material and covered with an evenly spaced pattern of what we assume to be protruding rubber/plastic dots. The dots are slightly rounded on the ground contact side and are about 2mm in diameter. Due to the soft textile outer sole and lack of a semi-rigid midsole, more of the textile material contacts the ground than rubber/plastics. Therefore, the constituent material of the outer sole for this shoe is considered to be textile. The applicable subheading for all three pairs of shoes will be 6405.20.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or combination 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 s or wool, and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem.

The applicable subheading for the stuffed toy bear will be 9503.41.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof, stuffed toys. The rate of duty will be free.

The applicable subheading for the textile hand puppet will be 9503.90.0045, Harmonized Tariff Schedule of the United States (HTS), which provides for other toys, reduced-size (“scale”) models and similar recreational models, working or not, other. The rate of duty will be free.

We also note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the samples submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the merchandise would be considered not legally marked under the provisions of 19 C.F.R 134.11 which states “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.”

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 Richard Foley at 212-637-7089.


Robert B. Swierupski

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