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NY 805022




January 06, 1995

CLA-2-64:S:N:N8:346 805022

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35

Ms. JoAnn Johnston
Great Lakes Customs Brokerage Inc.
85 River Rock Dr. # 202
Buffalo, NY 14207

RE: The tariff classification of full and half sole "sliders" from Canada.

Dear Ms. Johnston:

In your letter dated December 7,1994, on behalf of Steve's Curling Supplies, you requested a tariff classification ruling.

The items in question are called "sliders" and you have submitted both the half-sole and the whole-soled versions. The "sliders", whether full or half soled, are designed to be worn over sturdy laced street shoes by participants in the sport of curling. Although you state that the "sliders" are never sold in pairs and are only worn on one foot, they are, nevertheless, used by players in combination with a shoe worn on the other foot called a "gripper". The "sliders" have a Teflon sole to enable one foot to slide on the ice, while the shoe on the other foot, the "gripper", has a roughed or pebbled rubber soling surface to provide traction for the wearer.

Both the full and the half sole "sliders" have plastic outer soles glued to a rubber or plastic piece forming a type of insole. Stitched to the "insole" around the front and encasing the toes, both samples have 2 inch wide completely encircling elasticized textile band uppers which wrap around the ankle but leave the heel exposed. In the past, Customs Headquarters has taken the position that these "sliders" are to be classified as footwear in the Tariff Schedules. While this position may not be all controlling under the Harmonized Tariff Schedule of the United States (HTS) in effect now, it is, nevertheless, a valid indicator to this office that classification of these "sliders" as footwear is still appropriate.

The applicable subheading for these curling "sliders" 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 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 has an open heel; which does not have a foxing-like band; and which is 10% or more by weight of rubber and/or plastics. The general rate of duty will be 37.5 percent ad valorem.

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,

Jean F. Maguire
Area Director

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