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NY 865978


AUGUST 30, 1991

CLA-2-64:S:N:N3D:346 M 865978

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.20

Mr. Arthur Stein
ETA Import & Export Ltd.
248-06 Rockaway Blvd.
Jamaica, N.Y. 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 Industries, Inc., you requested a classification ruling.

The submitted sample, your style #SS2023, is a textile knit slipper sock. The sock is made of, you state, 100% acrylic fabric, with a poly-fiber filled insole, and an outer sole made of leather.

We note that you have submitted a component material breakdown which indicates that the subject slipper contains no rubber or plastic material. We will assume, for the purposes of this ruling letter, that this figure is accurate.

We also note that you have not provided the cost of the subject sample. We will further assume, for the purposes of this ruling letter that the sample is valued not over $2.50 per pair.

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".

We are returning your sample as you requested.

The applicable subheading for the slipper sock, Style #SS2023, will be 6404.20.20, Harmonized Tariff Schedule of the United States (HTS), which provides for 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; and which is, by weight, less that 10% rubber and plastics. The rate of duty will be 15 percent 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

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