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NY M81459

April 13, 2006

CLA-2-64:RR:NC:SP:247 M81459


TARIFF NO.: 6404.20.4060; 4202.92.3031

Mr. Arti Upadhyay
Innovative Custom Brands, Int’l.
1350 Broadway, Suite 1604
New York, NY 10018

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

Dear Mr. Upadhyay:

In your letter dated March 20, 2006 you requested a classification ruling for a women’s closed-toe, closed-heel indoor slipper and a textile drawstring bag that you identify as samples “Banana Republic” Style BRW 0750.

The women’s slipper has a textile fabric external surface area material upper that you state is of cashmere pile and ultra suede textile materials and that has an ornamental lace with tassels tied in a bow over the toes. The slipper also has a sewn-on suede leather outer sole. You have provided a component material weight percentage measurement, indicating that this slipper is less than 10% by weight of rubber and plastics. We will presume that the slipper will be valued at over $2.50 per pair.

The drawstring bag is of a kind normally known as a “stuff bag.” It is wholly of a pile or tufted construction with a cylindrical tube-like shape that is approximately 10-inches in height, 4-inches in diameter, and it has a double set of drawstrings or cords with tassel ends laced around the top opening. You state in your letter that the bag serves merely as packaging for a pair of slippers, but in our opinion, it is readily reusable for containing and carrying any number of things and therefore it will be classified separately.

The applicable subheading for the women’s slipper, identified as “Banana Republic” Style BRW 0750, will be 6404.20.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer soles external surface is predominately leather or composition leather; in which the shoe is less than 10% by weight of rubber and plastics; and which is valued over $2.50 per pair. The rate of duty will be 10% ad valorem.

The applicable subheading for the drawstring bag will be 4202.92.3031, HTSUS, 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.

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/.

Tariff classification 4202.92.3031 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.

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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