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NY 865560


AUGUST 9, 1991

CLA-2-64:S:N:N3D:346 M 865560

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35

Mr. Arthur Stein
ETA Import & Export Ltd.
248-06 Rockaway Blvd.
Jamaica, NY 11422

RE: The tariff classification of a slipper sock from the Philippines.

Dear Mr. Stein:

In your letter dated July 26, 1991, on behalf of your client Gelmart Ind. Inc., you requested a classification ruling.

The submitted sample, your style #ss1215, is a textile (knit) slipper sock approximately 12 inches high. The sock has an upper of, you state, 100 acrylic fiber and a rubber/plastic outer sole stitched to a 3/4 inch high "mudguard", which is stitched to the sock along the top of the "mudguard".

The applicable subheading for the sock, style ss1215 will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately of textile materials; 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 a slip-on type; which does not have a foxing like band; and which, we assume, is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

We are returning your sample as you requested.

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

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