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NY 850827

April 17, 1990

CLA-2-64:S:N:N3D:346 M 850827

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.30

Ms. Noriene Douglas
Schenkers International Forwarders, Inc.
4975 LaCross Road, Suite 313 Charleston, S.C. 29418

RE: Classification of a pair of slippers.

Dear Ms. Douglas:

In your letter dated March 22, 1990, on behalf of your client Foster Industries, Inc., you requested a tariff classification ruling on a pair of slippers, from Turkey.

The submitted sample, no style # indicated, is a pair of textile slippers. The slippers have uppers of a velour type material, rigid cardboard midsoles, foam plastic padded insoles, and outer soles which are covered with a layer of the same textile velour material as the upper.

We note that per our telephone conversation with you, the uppers of both slippers are made of cotton material.

The applicable subheading for the slippers described above will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole's external surface is predominately other than rubber, plastics, leather, or composition leather; in which the upper's external surface is predominately textile materials; in which there is a line of demarcation between the sole and the upper; and in which the upper by weight, predominately consists of vegetables fibers such as cotton or flax. The duty rate will be 7.5% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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