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L86566 L8 Ruling Active

The tariff classification of slipper socks

Issued August 3, 2005 by U.S. Customs and Border Protection.

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L8 L86566 (August 3, 2005)

Tariff classification

HTS codes: 6404.19.35

Headings: 6404

Product description

You have provided one sample that we assume is representative of all four styles. The uppers of the slipper socks are made of knit acrylic textile material and the applied outer sole is vinyl. The slipper socks cover the ankle and feature a spandex ankle opening. You indicate in your letter that the vinyl outer sole comprises 30 percent of the weight of the item.

CBP rationale

The applicable subheading for “Snuggle Slippers” 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.

Full text

NY L86566 August 3, 2005 CLA-2-64:RR:NC:247: L86566 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Francine Marcoux Hampton Direct 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of slipper socks Dear Ms. Marcoux: In your letter received on July 26, 2005 you requested a tariff classification ruling for slipper socks identified as “Snuggle Slippers” #29330/Men’s-Gray, 29332/Women’s-Gray, 29334/Men’s-Navy and 29336/Women’s-Navy. You have provided one sample that we assume is representative of all four styles. The uppers of the slipper socks are made of knit acrylic textile material and the applied outer sole is vinyl. The slipper socks cover the ankle and feature a spandex ankle opening. You indicate in your letter that the vinyl outer sole comprises 30 percent of the weight of the item. The applicable subheading for “Snuggle Slippers” 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. 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 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

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