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February 24, 1999

CLA-2-64:RR:NC:TA:347 D87826

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.50 ; 6404.19.70

Mr. Joe Cassidy
TT Group Ltd.
P.O. Box 331
Aurora, MO 65605

RE: The tariff classification of footwear from Spain

Dear Mr. Cassidy:

In your letter dated February 9, 1999 you requested a tariff classification ruling.

The two submitted samples are described as follows:

Style L99501 - A closed toe, closed back woman’s slipper shoe, with a textile upper, an injection molded rubber/plastic sole that overlaps the upper other than at the toe or heel, and a hook-and loop closure on the vamp. You state that this shoe will cost $2.50 per pair.

Style L99528 - A man’s closed toe, closed heel slipper shoe, with an injection molded rubber/plastic bottom that overlaps the upper at the sole by 1/4-inch or more, all around the shoe. We consider this slip-on shoe to have a foxing-like band.

The applicable subheading for the woman’s slipper shoe, Style L99501, will be 6404.19.50, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); 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 neither open toes nor open heels and is not a slip-on; which is valued at or under $3.00 per pair; and in which the soles overlap the upper other than at the toe or heel. The rate of duty will be 48% ad valorem.

The applicable subheading for the man’s slipper shoe, Style L99528, will be 6404.19.70, HTS, which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories and reinforcements); 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 neither open toes nor open heels; which has a foxing-like band almost wholly of rubber or plastics; and which is valued over $3.00 but not over $6.50 per pair. The rate of duty will be 90 cents per pair plus 37.5% ad valorem.

We are returning the samples as you requested.

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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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