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NY 851359


May 8, 1990

CLA-2-64:S:N:N3D:346 M 851359

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90

Ms. Marian E. Duntley
Price Waterhouse, Arco Center
200 Oceangate
Suite 600
Long Beach, California 90802

RE: The tariff classification and marking of a pair of children's slippers from Korea.

Dear Ms. Duntley:

In your letter dated April 10, 1990, on behalf of your client, FACT Games Ltd., you requested a tariff classification ruling.

The submitted sample, your model #N-1201 which you refer to as "Kidlette", is a child's plush textile slipper. The slipper, which resembles a lamb, has an outer surface of, you state, acrylic with a knit sock top, a polyurethane foam lining, polyfiber fill stuffing, two plastic button eyes and a plastic button nose, and an outer sole of nylon tricot fabric with plastic (PVC) traction dots. The plastic dots on the sole of this slipper, we have measured to be 1/8 inch in diameter, spaced approximately 1/4 inch apart (on center) along the diagonals and 1/3 inch from side to side, and less than 1/32 of an inch thick.

We note that the "Made in Korea" on these slippers is printed on the back side of a label (1 inch by 3/4 inch in size) sewn into the slipper along the seam where the 1 1/2 inch tall knit sock top is sewn to the plush foot portion. The slipper's size is not on this label. We are not confident that retail purchasers would routinely flip the label and peer into the slipper to read the "Made in Korea". Therefore, we consider these samples to be Not Legally Marked since the "Made in Korea" is not "conspicuous" if this should be the only marking present upon importation.

The applicable subheading for both slippers 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 materials; 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 rate of duty will be 12.5% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (l9 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
New York Seaport

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