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NY 861872


APRIL 12, 1991

CLA-2-64:S:N:N3D:346 M 861872

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.3515

Ms. Cida Dias
18 Skipwith Green Cr.
Richmond, Virginia 23229

RE: The tariff classification of slippers from Brazil.

Dear Ms. Dias:

In your letter, no date shown, and received in this office April 1, 1991, you requested a classification ruling.

The submitted samples, no style number indicated, is a pair of women's textile slippers. The shoes have uppers with external surfaces of textile which consist of partial elasticized toplines, and plastic/glass appliques stitched across the vamp of both uppers. The uppers are cemented to rubber/plastic soles, that are approximately 3/8 inch thick.

We consider these slippers not to have foxing-like bands. We also note that you have not provided a component material weight breakdown for these slippers. Based on our examination, the rubber and plastic components present account for more than 10% of the weight of the entire shoe.

We note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the slippers submitted will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the slippers 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 the slippers 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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