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NY I84760




August 27, 2002

CLA-2-64: RR: NC: TA: 347 I84760

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.30

Ms. Stacy L. Weinberg
Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue
33rd Floor
New York, NY 10167-3397

RE: The tariff classification of footwear from China.

Dear Ms. Weinberg:

In your letter dated July 23, 2002, on behalf of your client Mast Industries Incorporated, you requested a tariff classification ruling for slipper style # 156-590. For this ruling no descriptive footwear literature or sample was provided for this office to review. This office will base its ruling on the submitted correspondence.

You state that Style # 156-590, is a woman’s closed-toe, open-heel slipper with an upper external surface area comprised of 100% cotton material and an outer sole of textile material that is covered with an evenly spaced pattern of rubber/plastic dots. You have also provided a laboratory report that indicates that the external surface area of the outer sole is comprised of 38% rubber/plastic dots and 62% textile material. You also state that the cotton upper and rubber/plastic dots & textile outsole of Style #156-590 is the same in composition as cotton style # 156-592 discussed in another Mast Industries Incorporated ruling NY I83127. We will take these statements to be factual.

Based on the above facts, the applicable subheading for slipper style # 156-590,will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the 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 (lining, accessories and reinforcements not included). The rate of duty will be 7.5% 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 646-733-3042.

Sincerely,

Robert B. Swierupski
Director,

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