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NY D84752




December 16, 1998

CLA-2-64:RR:NC:TP:347 D84752

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90

Ms. Louise Megale
Patrick Powers Customs Brokers Inc.
27 Blake Avenue
Lynbrook, NY 11563

RE: The tariff classification of a soft textile shoe from China.

Dear Ms. Megale:

In your letter dated November 13, 1998, written on behalf of your client, Wowasia, you requested a tariff classification ruling.

You have submitted a sample of what you refer to as "Freudian Slippers." The upper appears to be made of a textile material. The outer sole is also made of a soft textile material which is covered with an evenly spaced pattern of what we assume to be protruding rubber/plastic dots. The shoe also features a sewn-on "Freudian" head across the top. Due to the soft textile outer sole and lack of a rigid or semi-rigid midsole, more of the textile material contacts the ground than rubber/plastic. Therefore, the constituent material of the outer sole for this shoe is considered to be textile.

The applicable subheading for the "Freudian Slippers" will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole's external surface area is predominately other than rubber, plastics, leather or composition leather, in which the upper's external surface is predominately textile materials, in which the upper, by weight, predominately consists of fibers other than vegetable fibers or wool, and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% 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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