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NY 861201


APRIL 4,1991

CLA-2-64:S:N:N3D:346 M 861201

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.3515

Mr. Tinka G. Andrade
Meldisco
933 Macarthur Boulevard
Mahwah, New Jersey 07430

RE: The tariff classification of a woman's slipper from China.

Dear Mr. Andrade:

In your letter dated March 5, 1991, you requested a classification ruling.

The submitted sample, no style number indicated, is a woman's textile slipper. The shoe has an upper with an external surface of, you state nylex (man-made fiber), with an embroidered textile design going across the instep and a foam padded insole. The outer sole appears to be made of the same textile material as the upper and is predominately covered with plastic patches and plastic letters of the "finetex" logo.

It is our observation that both the rubber/plastic patches and the textile material of the sole come in contact with the ground, but it is the rubber/plastic patches that have the greatest external surface area in contact with the ground.

We note that you have not provided a component material weight breakdown for this item. Our examination indicates that the rubber and plastic components present, account for more than 10% of the weight of the entire shoe.

The applicable subheading for the slipper described above will be 6404.19.3515, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately of textile materials (noting that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the external surface of the outer sole is predominately rubber and/or plastics; which is other than athletic footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; which does not have a foxing like band; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

This ruling is being issued under the provisions of Section l77 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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