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NY J86498

July 8, 2003

CLA-2-94:RR:NC:SP:233 J86498


TARIFF NO.: 9403.80.6080

Mr. Larry Ordet
Sandler, Travis & Rosenberg, P.A.
5200 Blue Lagoon Drive
Miami, FL 33126-2022

RE: The tariff classification of “PDQ” display units with slippers from China.

Dear Mr. Ordet:

In your letter dated June 26, 2003, you requested a tariff classification ruling.

The items to be imported are floor-standing “PDQ” display units that are shipped with slippers. The cardboard display units, which rest on a wooden pallet, include advertising panels on each side and a sign on the top of the unit. The sign includes a smaller advertising panel and a place for the price of the slippers. The slippers are placed in individual cardboard trays. The slippers have a textile upper and rubber outer sole. The individual trays are not reusable and will be discarded at the store. Once the slippers are sold, they will be replaced by slippers that are imported without the display unit. The slippers will be shipped only in the cardboard packing trays. Thus, the display units are designed for repetitive use and are generally used between 60 and 90 days, although in some cases they may remain for a shorter period of time (i.e., if damaged while in the store).

General Rule of Interpretation (GRI) 5(b) of the HTS provides that, subject to the provisions of GRI 5(a), packing materials and packing containers entered with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such materials or packing containers are clearly suitable for repetitive use. The “PDQ” display units and slippers must be separately classified. The display units cannot be classified with the slippers in accordance with GRI 5(b) because they are not “normally used” to pack slippers and are suitable for repetitive use.

The applicable subheading for the display units will be 9403.80.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of other materials, including cane, osier, bamboo or similar materials: Other, Other.” The rate of duty will be free.

In regards to the tariff classification of the imported footwear, representative samples must be submitted for examination prior to the issuance of a ruling. In addition, a statement regarding the constituent material comprising the greatest external surface area must be provided for both the outer sole and upper.

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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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