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NY D86307




January 25, 1999

CLA-2-64:K:TC:A3:D23 D86307

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.3090

Mr. Irwin A. Seltzer
H.Z. Bernstein Co., Inc.
2975 Kennedy Boulevard
Jersey City, NJ 07306

RE: The tariff classification of a house slipper from China.

Dear Mr. Seltzer:

In your letter dated December 23, 1998, your company requested a tariff classification ruling on behalf of your client, S. Goldberg & Co.

You included a sample, style WO53ACTB, and described it as a child=s slipper. The slipper is composed of component materials as follows: Upper: Cotton terry Mid Sole: 3mm laminated foam Lining: Cotton terry Insole: Texon board
Embroidery: Cotton thread Bottom: Canvas with PVC stripes Binding: Brush tricot Twin gore: Elastic band

The shoe has an outer sole and upper of textile materials. The shoe will be imported from China. The sample is being returned as requested.

The applicable subheading for the slipper will be 6405.20.3090, Harmonized Tariff Schedule of the United States, which provides for other footwear; with uppers of textile materials; with uppers of vegetable fibers; for other persons. The duty rate will be 7.5% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations.

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

John J. Martuge

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