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NY D84177




November 19, 1998

CLA-2-64:RR:NC:TA:347 D84177

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.3515

Mr. Jack Altenhof
2665 Sabal Springs Circle
P-105
Clearwater, Florida

RE: The tariff classification of footwear from Brazil

Dear Mr. Altenhof:

In your letter received by us on October 29, 1998 you requested a tariff classification ruling.

The samples you have submitted are two half pairs of women's house slippers, marked by paper stickers as "Modelo CA" and "Modelo GS". Both styles are backless slip-ons, with open toes, textile uppers and rubber/plastic outer soles. The one identified as "Modelo GS" differs somewhat in construction because it also has a wood, 3/4-inch high wedge-type heel insert. From visual examination, we have determined that both these house slippers are at least 10% or more by weight of rubber and plastics.

The applicable subheading for both these house slippers will be 6404.19.3515, 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; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% 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. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-466-5890.

Sincerely,

Robert B. Swierupski
Director,

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