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NY 863731


JUNE 26,1991

CLA-2-64:S:N:N3D:346 M 863731

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.4060

Ms. Debbie Rodriguez
Inter-Maritime Forwarding Co. Inc.
156 William Street
New York, New York 10038

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

Dear Ms. Rodriguez:

In your letter dated April 12, 1991, on behalf of your client The Felsway Corporation, you requested a tariff classification ruling.

The submitted sample, style #4632, is a woman's textile open back, closed toe slipper. The slipper has an upper of velour (textile) material with an embroidered design going across the toes. It is your claim that the slipper has a covered wedge shaped paperboard heel, a faille (textile) socklining, a sponge rubber/cardboard midsole and jute filler, and an outersole of split leather. You state it is valued at $4.50 per pair.

We note that you have supplied a detail component weight breakdown of the pieces of the shoe prior to assembly. Your figures indicate that the weight of the textile, plastic and rubber components present in this shoe is slightly less than 50% (49.5%) of the weight of the entire shoe. The remaining components (the leather sole, paper heel, and cardboard) account for the remaining 50.5%. We do not see any obvious errors in the breakdown. As this is a prototype sample and the results are so close, the accuracy of the component weight breakdown figures for the actual imported shoe should be verified by Customs at the time of importation.

We also note that the lab report from Labtest Hong Kong Ltd., dated 5/11/91, is for an unspecified size for style #4632. However, the tag attached to the submitted sample indicates size 6 for style #1602473. While this is a contradiction, we will presume your claim of the component weight percentages submitted with your request applies to the style number of the sample you intend to import.

We further note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the slipper submitted 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 this shoe, based on your sample and your statement, will be 6404.20.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for women's footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately leather or composition leather; which is, by weight, not over 50% as a total of textile materials, rubber and/or plastics, and which, you have stated, is valued over $2.50 per pair. The duty rate will be 10% ad valorem.

We are returning your sample as you requested.

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,


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