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NY 860913


MARCH 26, 1991

CLA-2-64:S:N:N3:D-346SM 860913

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.9015

Mr. Michael Caldera
H.Z. Bernstein Co.
1 WTC, Suite 1973
New York, NY 10048

RE: The tariff classification of "animal slippers" from China.

Dear Mr. Caldera:

In your letter dated February 27, 1991, for Alta Products, you requested a tariff classification ruling.

Two samples were submitted. Both have "shaggy uppers" made of man-made fibers and stitched on, woven fabric outer soles with a multitude of plastic dots on them. Both have a thick foam padded midsole.

In style AS-324, "Shaggy Dog", the plastic dots are less than 1/64 inch thick, are about 3/32 inch in diameter, and are spaced on center 2/7 (.28) inch apart from side to side and 1/4 (.25) inch apart along the diagonals.

In style AS-327, "Mallard Duck", the dots are much thicker (perhaps 1/32 inch thick), are about 1/8 inch in diameter, and are closer together, being spaced on center, 1/5 (.2) inch apart from side to side and 3/16 (.19) inch along the diagonals.

We note that you stated that the "Country of origin will be China." However, you also state that the "manufacturer will be Poputop Enterprise Corp... Taipei, Taiwan ROC." We assume that you, as a licnensed Custom House Brokerage firm, understand that, if an item were actually made in a factory in Taiwan, its country of origin would not be a China."

We also note that the "Style AS-347 mallard duck", was received here marked "AS-357" on the socklining. The applicable subheading for style AS-324 will be 6405.20.9015, Harmonized Tariff Schedule of the United States (HTS), which provides for house slippers, whose soles and uppers are predominately of textile materials and in which the fibers of the material of the external suface of the upper is, by weight, predominately fibers other than vegetable fibers or wool. The duty rate will be 12.5 percent ad valorem.

The question of classification for style AS-327 is being referred to the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1301 Constitution Avenue, N.W., Washington D.C. 20229. A ruling will be issued to you from that office.

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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