HQ 086580: Slippers with nylon bag

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 086580

                                    May 24, 1990



          CLA-2:CO:R:C:G  086580  SR

          CATEGORY:  Classification

          TARIFF NO.:  4202.92.3030; 6404.20.4030

          Joan Wilde
          Millfield Trading Co., Inc.
          150 Woodbury Road
          Woodbury, New York 11797

          RE: Slippers with nylon bag

          Dear Ms. Wilde:

               This is in reference to your letter dated January 24, 1990,
          requesting the tariff classification of slippers and a nylon bag
          under the Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA).  Samples produced in China were provided.

          FACTS:

               The slippers, styles CM6065 and CC2177, are identical in
          style.  They have an upper of velour type material containing a
          foam plastic padding with college or professional football team
          logos and emblems embroidered across the instep.  The insole is
          composed of a foam plastic that is covered with a layer of
          textile.  There is a rigid cardboard midsole and an outer sole of
          split leather.  The importer has supplied the following weight
          breakdowns:

               Velour-      26% weight       Split leather-  21% weight
               Tricot/
                foam back-  12% weight       Cork wedge-     12% weight
               Sock canvas-  3% weight       Paper insole
               EVA insole-   4% weight        board (2pcs)-  22% weight

          The weight breakdown of the components of the slipper are subject
          to verification at the port.



















                                         -2-

               The slippers are contained in a nylon bag that is in the
          style of a toiletry bag, with a zipper across the top.  The bag
          is approximately 9-1/2 inches long, 5 inches wide, and 5-1/2
          inches high.  The bag has a see-through panel on one side; and
          the logo that matches the one on the slippers is embroidered on
          the other side.  The bag has a hang-up loop on the side where the
          zipper ends.

          ISSUE:

               Whether the slippers and slipper bag at issue are
          classifiable together or separately.

          LAW AND ANALYSIS:

               Classification of goods under the HTSUSA is governed by the
          General Rules of Interpretation (GRI), taken in order.  GRI 1
          provides that classification shall be determined according to the
          terms of the headings and any relative section or chapter notes.
          Heading 4202, HTSUSA, provides for trunks, suitcases, vanity
          cases; traveling bags, toiletry bags, sports bags, and similar
          containers, of leather, of plastic sheeting, or of textile
          materials.  Heading 6404, HTSUSA, provides for footwear with
          uppers of textile materials, and outer soles of leather or
          composition leather.

               Under GRI 3(b), goods that are prima facie classifiable
          under two or more headings that are put up in sets for retail
          sale shall be classified as if they consisted of the material or
          component which gives them their essential character.  The
          Explanatory Notes provide the official interpretation of the
          tariff at the international level.  The Explanatory Notes define
          composite goods as goods that attached to each other as well as
          those with separable components, provided these components are
          adapted one to the other and are mutually complementary and that
          together they form a whole which would not normally be offered
          for sale in separate parts.

               The merchandise at issue is composite goods.  The slipper
          bag is intended to store the slippers during travel or when the
          slippers are not in use.  A bag for slippers would not normally
          be sold separately from the slippers.  Under GRI 3(b), composite




















                                         -3-

          goods are classifiable according to the item which imparts the
          essential character.  In this case, the slippers impart the
          essential character.

          HOLDING:

               The slippers and slipper bag at issue are classifiable under
          subheading 6404.20.2030, HTSUSA, as footwear which has outer
          soles of leather or composition leather, and uppers of textile
          materials, not over 50 percent by weight of rubber or plastics
          and not over 50 by weight of textile materials and rubber and
          plastics, with at least 10 percent by weight being rubber or
          plastics, valued not over $2.50 a pair.  The rate of duty is 15
          percent ad valorem.

               However, if the slippers are valued over $2.50 a pair then
          they are classifiable under subheading 6404.20.4030, HTSUSA,
          which provides for footwear with outer soles of leather or
          composition leather, and uppers of textile materials, not over 50
          percent by weight of rubber or plastics and not over 50 by weight
          of textile materials and rubber and plastics, with at least 10
          percent by weight being rubber or plastics, valued over $2.50 a
          pair, for men.  The rate of duty is 10 percent ad valorem.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division

































          6 cc A.D. New York Seaport
          1 cc Durant
          1 cc legal reference