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NY B88939




September 8, 1997

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

CATEGORY : Classification

TARIFF NO.: 6405.20.90

Alan Safdeye
United Footwear Group
350 Fifth Avenue, Suite 7706
New York, NY 10018

RE: The tariff classification of four animal-shaped slippers from China

Dear Mr. Safdeye:

In your letter dated August 20, 1997, you requested a tariff classification ruling.

You submitted four samples labeled HK-012 (Bear), H-019 (Seal), H-020 (Turtle), and H-021 (Frog). Each sample has a plush man-made textile upper in the shape of the named animal and a flexible textile sole with tiny (approximately 1/16th inch in height) plastic dots spaced widely apart.

The applicable subheading for the above shoes 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,

Allen H. Paterson
Port Director

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