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NY H86975




January 25, 2002

CLA-2-64:LA:S:T:1:4:D27 H86975

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.30

Mr. Peter Mento
Tradewin
1015 Third avenue, 12th Floor
Seattle, WA. 98014

RE: The tariff classification of footwear from China

Dear Mr. Mento:

In your letter dated January 11, 2002, on behalf of C’est P’zazzz Industries, Inc., you requested a tariff classification ruling for footwear.

The submitted sample is a pair of unisex house slippers that pull on and are held to the foot by a knit band. The slippers are made of 80% cotton and 20% polyester on both the upper and the sole. On top of the vamp is an open flap or pocket containing a cloth liner. It appears that the cloth liner will be filled with some type of material for the purpose of providing additional warmth.

The applicable subheading for the slipper will be 6405.20.30, HTS, which provides for footwear, in which the outer sole's external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper's external surface is predominately textile materials; in which there is a line of demarcation between the sole and the upper; and in which the upper, by weight predominately consists of vegetable fibers such as cotton or flax (linings, accessories and reinforcements not included). The rate of duty will be 7.5 percent ad valorem.

The sample is being returned as requested.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter or the control number indicated above should be provided with 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. If you have any questions regarding the ruling, contact Field National Import Specialist Rene LaRue at 562-366-5723 or National Import Specialist Richard Foley at 646-733-3042.

Sincerely,

Vera Adams
Port Director
Los Angeles-Long Beach Seaport

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