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NY J87313

July 28, 2003

CLA-2-64:RR:NC:347: J87313


TARIFF NO.: 4202.92.3010, 6404.20.60

Mr. Joel G. McClure
Restoration Hardware
2391 Winston Avenue
Hayward, CA 94545

RE: The tariff classification of slippers and travel pouch from China.

Dear Mr. McClure:

In your letter dated July 3, 2003, you requested a tariff classification ruling for a pair of silk slippers and a matching travel pouch. You have submitted two pair of identical slippers identified with different style numbers according to size. Style 1720-0048 represents size S/M (10”) and style 1720-0049 represents size M/L (11”). The open-heel slippers have outer soles of suede leather and uppers of silk. You have provided weight breakdowns for the component materials of the slipper. Your figures indicate that rubber/plastics account for more than 10 percent of the weight of the shoe and that the combined weight of the rubber/plastics and textile components is over 50 percent of the weight of the shoe.

The applicable subheading for slipper styles 1720-0048 and 1720-0049, will be 6404.20.60, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of leather and uppers of textile material, other. The general rate of duty will be 37.5 percent ad valorem.

The accompanying silk travel pouch is rectangular in shape and measures approximately 12” X 6”, It is made of the same quilted silk design as the slipper uppers. The pouch has a polyester lining and a zippered closure at the top. The pouch is not specifically fitted to the shape of the slippers although the slippers fit comfortably within. The slipper/pouch combination is not a set nor composite good for tariff purposes.

The applicable subheading for silk travel pouch, will be 4202.92.3010, (HTS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, containing 85 percent or more by weight of silk or silk waste. The general rate of duty will be 17.8 percent 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 documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist, Richard Foley at 646-733-3042.


Robert B. Swierupski

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