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NY M80446





March 7, 2006

CLA-2-61:RR:NC:3:353 M80446

CATEGORY: CLASSIFICATION

TARIFF NO.: 6115.92.9000, 6115.93.9020, 6405.20.90

Mr./Ms. Moncy Nabors
JCPenney Purchasing Corporation
6501 Legacy Drive
Plano, TX 75024

RE: The tariff classification of slipper socks and footwear from Taiwan.

Dear Mr./Ms. Nabors:

In your letter dated February 14, 2006, you requested a classification ruling. As requested, the samples will be returned to you.

The submitted samples are Lot #s 2406 and 3901 Slipper Socks, and MJ50 Slipper. Lot # 2406 Slipper sock is constructed of knit 75% cotton, 24% nylon and 1% spandex, it is crew-style and features rubberized dots on the bottom for skid resistance. Lot # 3901 Slipper sock is constructed of knit 100% nylon, it is crew-style and features rubberized “words” on the bottom for skid resistance. Lot # MJ50 footwear is constructed of knit 100% polyester fabric, the Mary Jane-style slipper has a textile upper and a separately applied textile sole and features a textile strap secured by a button across the instep, embroidered flower at the top of the slipper with a plastic rhinestone, and rubberized dots on the bottom for skid resistance.

The applicable subheading for the Item # Slipper Sock will be 6115.92.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for panty hose, tights, stockings, socks and other hosieryknitted or crocheted: of cotton: other: other. The duty rate will be 13.5 percent ad valorem.

The applicable subheading for the Lot # 3901 Slipper Sock will be 6115.93.9020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for panty hose, tights, stockings, socks and other hosieryknitted or crocheted: of synthetic fibers: other: other, other. The duty rate will be 14.6 percent ad valorem.

The applicable subheading for the Lot # MJ50 Slipper will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textiles: other. The duty rate will be 12.5 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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