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NY L86173

July 18, 2005

CLA-2-64:RR:NC:SP:247 L86173


TARIFF NO.: 6404.20.6060 ; 4202.92.3031

Ms. Maristella Iacobello
Phillips-Van Heusen Corp.
200 Madison Avenue
New York, NY 10016

RE: The tariff classification of footwear and bag from China.

Dear Ms. Iacobello:

In your letter dated June 30, 2005 you requested a tariff classification ruling for a ladies textile slipper and bag, identified as style “IZWPW005 (IZOD division).” The slipper has, you state, a polyester fleece textile material upper and a leather outer sole. You have provided component material weight breakdown percentages, indicating that this slip-on shoe consist, by weight, of over 10% rubber/plastics and over 50% of textiles plus rubber and plastics, as a total of all the component materials that make up the shoe. The shoe is sold in a matching polyester fleece textile material draw-string travel bag.

The applicable subheading for the women’s slipper will be 6404.20.6060, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately leather or composition leather; and which is by weight, over 50% as a total of textile materials, rubber and plastics and 10% or more of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

The applicable subheading for the bag will be 4202.92.3031 (HTS), which provides for travel, sports and similar bags with outer surface of textile materials, of man-made fibers, other than backpacks. The rate of duty will be 17.6% ad valorem.

Subheading 4202.92.3031 (HTS) falls within textile category designation 670. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

We are returning the sample as you requested.

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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