The tariff classification of slipper socks

NY L85656 June 15, 2005 CLA-2-64:RR:NC:247: L85656 CATEGORY: Classification TARIFF NO.: 6404.19.35, 6115.93.9020 Ms. Dana N. Mobley JCPenney Purchasing Corporation 6501 Legacy Drive Plano, TX 75024-3612 RE: The tariff classification of slipper socks Dear Ms. Mobley: In your letter dated June 7, 2005 you requested a tariff classification ruling for two styles of slipper socks that, you state, are 95 percent polyester. You state that the slipper socks are manufactured in Korea. However, you state that other manufacturers in other countries may be used. Style 26 is a below the ankle slipper sock with a spandex ankle opening. This style has a rubber/plastics outer sole glued, sewn or otherwise affixed. The applicable subheading for style 26 will be 6404.19.35 Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials, other, footwear of the slip-on type, other. The rate of duty will be 37.5 percent ad valorem. Style 27 is also a below the ankle slipper sock with a spandex ankle opening. This style does not have an applied sole but features a pattern of flower shaped rubber/plastics traction dots on the walking surface. The applicable subheading for style 27 will be 6115.93.9020 HTS, which provides for footwear without applied soles, knitted or crocheted, of synthetic fibers, other, other. The rate of duty will be 14.6 percent ad valorem. Style 27 falls within textile category designation 632. 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. The submitted samples are not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear 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." 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division