The tariff classification of "Chair Slippers" from Indonesia

NY L88879 December 1, 2005 CLA-2-63:RR:NC:N3:351 L88879 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Warren A. St. John, Sr. St. John’s Bros., Inc. P.O. Box 1955 Kenner, LA 70063 RE: The tariff classification of “Chair Slippers” from Indonesia Dear Mr. St. John: In your letter dated November 4, 2005, you requested a tariff classification ruling on behalf of your client, Chair Slippers, LLC, of Lafayette, Louisiana. The submitted samples look like two tennis balls. One appears to be a standard tennis ball, 2.58” in diameter, and the so-called mini is 1.8” in diameter. Both have been sliced on one side through to the center. You indicate that the balls are constructed of rubber that is covered with felt, just like regular tennis balls. Advertising you have submitted shows them placed over the feet of a chair and a hospital walker, allowing them to be slid across a floor without marring it. The chair slippers are composite goods that consist of two components, the rubber and the felt. Articles of rubber are classifiable in heading 4016, Harmonized Tariff Schedule of the United States (HTS); made up articles of textile are classifiable in heading 6307, HTS. Both components are equally important to the functioning of the items. You have submitted the following figures (per piece): Weight of rubber Weight of felt Cost of rubber Cost of felt 1.8” 20-22 grams 4-5g $0.03 .05 2.58” 44-46g 8-9.5g .05 .11 Composite goods are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. Neither the rubber nor the felt imparts the essential character to the chair slippers. General Rule of Interpretation 3(c) provides that where no single component imparts the essential character, the item is to be classified under the heading that occurs last in numerical order among those that equally merit consideration. The article, therefore, is classifiable in heading 6307, the provision that occurs last in numerical order. The applicable subheading for the chair slippers will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division