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NY E80070



April 26, 1999

CLA-2-64:K:TC:A3:D23 E80070

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.3515

Mr. J. Muro
Vice President
Global International, Inc.
155-06 South Conduit Avenue
Jamaica, NY 11434

RE: The tariff classification of a slipper from Turkey.

Dear Mr. Muro:

In your letter dated March 31, 1999, your company requested a tariff classification ruling on behalf of your client, Excel Terry, Inc.

You included a sample, no designated style number or name, and described it as a cotton terry slipper with an outer sole of rubber or plastic. You state that it is a slip-on type with an open back. It has no foxing of rubber or plastic and the sole does not overlap the upper. You further state that the outer sole is thin rubber or plastic and it is less than 10% by weight of rubber or plastic. The shoe will be imported from Turkey.

A physical inspection of the sample revealed that there is rubber/plastic foam padding contained in the mid-sole and upper. The weight of this component material is added in to the total weight of rubber/plastics which exceeds 10% of the weight of the slipper.

We note that the enclosed sample is not marked with the country of origin. Therefore, if imported as is, the slipper will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the slipper would not be considered legally marked under the provisions of 19 C.F.R. 134.11.

The applicable subheading for the slipper will be 6404.19.3515, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials; footwear with outer soles of rubber or plastics; other; footwear with open toes or open heels; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, the foregoing except footwear of subheading 6404.19.20 and except footwear having a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper; other; house slippers. The duty rate will be 37.5% 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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