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NY B81219




February 07, 1997

CLA-2-64:RR:NC:TA:346 B81219

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35; 6404.19.70

Mr. Eric Smithweiss
Grunfeld, Desiderio, Lebowitz and Silverman LLP 246 Park Avenue
New York, NY 10167-3397

RE: The tariff classification of slip-ons from China

Dear Mr. Smithweiss:

In your letter dated January 10, 1997, for E.S. Originals, you requested a tariff classification ruling.

Both samples have uppers which consist primarily of one piece of fabric which will cover the toes and instep of the wearer and which is joined by a single vertical stitch line at the back of the heel. Both slip-ons are of simultaneous injection construction. Style 2519 has a plastic inside padded collar, style 1028 does not. At its lowest point at the back of the heel, the top edge of the upper of 2519 is about three quarters of an inch above the surface of the uncompressed socklining; for 1028, it is about one and a quarter inch above. Although we have no precise definition of where the top of the heel ends and the bottom of the ankle begins, it appears that the upper of 1028 covers all of the heel.

The applicable subheading for the 2519 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 outer sole's external surface is predominately rubber and/or plastics; which is not "athletic" footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; in which the upper's external surface is still 50% or less leather even after every leather accessory and reinforcement present is included as part of the upper's external surface; which, inter alia, has open heels; and which is 10% or more by weight of rubber and/or plastics. The duty rate will be 37.5 percent.

The applicable subheading for the 1028 will be 6404.19.70, 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 rubber and/or plastics; which is not "athletic" footwear; in which the upper's external surface is still 50% or less leather even after every leather accessory or reinforcement present is included as part of the upper's external surface; which is not designed to be a protection against water, oil, or cold or inclement weather; which is valued, we presume, over $3.00, but not over $6.50 per pair; which has neither open toes nor open heels; and which has a foxing-like band almost wholly of rubber or plastic. The duty rate will be 37.5 percent plus 90 cents per pair.

You requested that we return your samples. They are being returned in a separate mailing.

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. If you have any questions regarding the ruling, contact National Import Specialist J. Sheridan at 212-466-5889.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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