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NY I85975

October 7, 2002

CLA-2-64:K:TO:A3:D23 I85975


TARIFF NO.: 6405.20.9015

Mr. Daniel Shapiro
Tompkins & Davidson, LLP
1515 Broadway
New York, NY 10036-8901

RE: The tariff classification of slipper socks from China.

Dear Mr. Shapiro:

In your letter dated September 12, 2002, your company requested a tariff classification on behalf of your client, Avon Products, Inc. You included a sample, “Boxed Snowflake Slipper Socks” – PP 250500, and described them as composed of 100% knit acrylic blue uppers and outer soles of 65% polyester and 35% cotton. A snowflake design is knitted into the upper fabric on the top and front of the slipper socks. The uppers extend beyond the ankle and culminate with an elasticized opening for slip-on use. Due to the fact that the uppers are the sock portions of the slippers, the bottoms of the socks also act as the insoles. A felt sidewall measuring approximately ¾ inch surrounds the slippers’ lower perimeter. The outer soles, which are less than 3.5mm in thickness, are separate from the uppers and are stitched on to the sidewalls. The sidewalls are then whipstitched to the upper with yarn. A foam mid-sole is placed between the outer soles and the insoles. Rubber traction dots measuring approximately 1/16 inch in diameter and ¼ inch apart are incorporated on the bottoms (i.e., outer soles) of the slipper socks. The slipper socks have outer soles and uppers of textile materials, and will be imported from China. The sample pair is being returned as requested.

We note that the sample slipper socks are not marked with the country of origin. Therefore, if imported as is, the slipper socks will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the slipper socks would not be considered legally marked under the provisions of 19 C.F.R. 134.11.

The applicable subheading for the slipper socks will be 6405.20.9015, Harmonized Tariff Schedule of the United States, which provides for other footwear; with uppers of textile materials; other; house slippers. The duty rate will be 12.5% ad valorem.

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 documentation filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact Field National Import Specialist Noel Hadley at (718) 553-1608 or National Import Specialist Richard Foley at (646) 733-3042.


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