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April 8, 1999

CLA-2-64:RR:NC:TA:347 D89682

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.9015

Ms. Sherrie Stevenson
FPA Customs Brokers, Inc.
152-31, 134 Avenue
Jamaica, NY 11434-3505

RE: The tariff classification of footwear from China

Dear Ms. Stevenson:

In your letter dated March 23, 1999, on behalf of Ben Berger Inc., you requested a tariff classification ruling.

The submitted half pair sample, no style number indicated, is a house slipper with a man-made textile fleece-like upper, a textile faced insole, a midsole layer of foam plastic padding with an additional layer of a semi-rigid 1/8-inch thick sheet of foamed plastic , a foam plastic heel wedge insert, a 1-inch high textile midsole wrap, and a separately stitched-on textile outer sole.

The applicable subheading for this house slipper will be 6405.20.9015, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole’s external surface is not predominately rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; which has a line of demarcation between the sole and the upper; and in which the largest fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories and reinforcements not included) . 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 212-637-7089.

Sincerely,

Robert B. Swierupski
Director,

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