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NY N013787

July 24, 2007



TARIFF NO.: 4202.92.3091, 6307.90.9889, 6405.20.9060

Mr. Fernando Ramos
Avon Products Inc.
1251 Avenue of the Americas
New York, NY 10020-1196

RE: The tariff classification of a ballet slipper travel set from China.

Dear Mr. Ramos:

In your letter dated June 28, 2007, you requested a tariff classification ruling for an item identified as PP 369363 and which you state is a “Ballet Slipper Set” consisting of a pair of slippers, an eye mask and a matching textile carrying pouch. Although these items are referred to as a set and sold at retail as such, they do not qualify as a “set” for tariff classification purposes.

In order to qualify as a set for tariff purposes, the components of the set must meet all of the following criteria as defined in the Explanatory Note X (b) to GRI 3(b):

For the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which:

(a) consist of at least two articles which are, prima facie, classifiable in different headings... (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).

In this case, the second criterion is not met since the slippers, bag and eye mask are used for different activities. Therefore, the submitted sample identified as PP 369363 “Ballet Slipper Set” is not classifiable as a set for tariff purposes.

The “ballet” slipper is a women’s slipper designed exclusively for indoor use. It has an upper and an outer sole both made of polyester textile material and the outer sole also has numerous small rubber/plastic traction dots. The applicable subheading for this indoor use slipper will be 6405.20.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with uppers of textile material, other, other. The rate of duty will be 12.5% ad valorem.

The applicable subheading for the eye mask will be 6307.90.9889, HTSUS, which provides for other made-up articles, other. The rate of duty will be 7% ad valorem.

The applicable subheading for the carrying pouch will be 4202.92.3091, HTSUS, which provides for travel, sports and similar bags: with outer surface of textile materials: other, other. The rate of duty will be 17.6 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/.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the items would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

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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