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NY 851056


May 01 1990

CLA-2-64:S:N:N3D:346 M 851056

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90

Mr. Marty Langtry
Castelazo & Associates
5420 West 104th Street
Los Angeles, California 90045

RE: The tariff classification of a slipper from China and Korea.

Dear Mr. Langtry:

In your letter dated March 26, 1990, on behalf of your client Stonewall Trading, you requested a tariff classification ruling.

Style #1350 - A child's textile slipper. The shoe has a plush textile upper composed of, you state, 70% acrylic and 30% polyester with a "Teenage Mutant Ninja Turtle" character head (containing two plastic button eyes), attached to the top of the toe portion, a knit sock top, polyfiber fill stuffing, and an outer sole of, you state, cotton canvas with plastic (PVC) traction dots. The dots on the sole of this slipper we have measured to be approximately 1/8" in diameter, spaced approximately 3/8" to 1/2" apart (on center) and less than 1/32" thick.

Style #K1350 - A child's textile slipper. The slipper has a plush textile upper composed of, you state, 70% acrylic and 30% polyester with a "Teenage Mutant Ninja Turtle" character head (containing two plastic button eyes), attached to the top of the toe portion, a knit sock top, polyfiber fill stuffing, and an outer sole of, you state, cotton canvas with plastic (PVC) traction dots. The dots on the sole of this slipper we have measured to be approximately 1/8" in diameter, spaced approximately 5/16 apart (on center) and less than 1/32" thick.

We note that you have stated that Stonewall Trading is authorized to import articles of Teenage Mutant Ninja Turtles' trademark.

We also note that Style #1350 is not marked with the country of origin. Therefore, if imported as is, the submitted sample will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the slipper 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".

The applicable subheading for both styles described above will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the sole's external surface is predominately other than rubber, plastic, leather or composition leather; in which the upper's external surface is predominately textile material; in which the upper, by weight, predominately consists of fibers other than vegetable fiber or wool; and which has a line of demarcation between the sole and the upper. The duty rate will be 12.5% 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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