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NY A83476




May 22, 1996

CLA-2-64-NO:CO:FNIS D09

CATEGORY : Classification

TARIFF NO.: 6405.20.90

David A. Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway, 43rd Floor
New York, N.Y. 10036-8901

RE: The tariff classification of a slipper from China and/or Taiwan

Dear Mr. Eisen:

In your letter dated May 7, 1996, you requested a tariff classification ruling on behalf of your client, Avon Products, Inc.

You submitted one sample which you state will be available for sale in five sizes; each size identified by a separate package profile (PP) number. The upper is constructed of 100 percent polyester fabric, stuffed with a polyester stuffing. The front portion of the slipper is shaped and decorated to represent the head and face of a teddy bear. A red with white trim conical shaped Elf's "hat" is sewn to the top of the teddy bear's head. An electronic sound module is incorporated behind the teddy bear's head in a "Velcro" pocket, which, when squeezed, plays a Christmas tune. The soft outer sole of the item is constructed of polyester fabric and incorporates circular plastic traction dots. The plastic dots on the sole measure approximately 1/16 of an inch in diameter and are spaced approximately 1/4 inch apart (on center).

The applicable subheading for the above shoe will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the sole's external surface is predominately other than rubber, plastic, leather or composition leather; in which the upper's external surface is predominately textile material; in which the upper, by weight, predominately consists of fiber other than vegetable fiber or wool; and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.

Sincerely,

Garland J. Ruiz
Acting Port Director

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