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NY I87664




November 18, 2002

CLA-2-64: RR: NC: TA: 347 I87664

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35

Ms. Mary Berry
Elan-Polo, Inc.
630 Melrose Ave.
Nashville, TN 37211-2161

RE: The tariff classification of footwear from China.

Dear Ms. Berry:

In your letter dated November 04, 2002, you requested a tariff classification ruling.

The submitted half pair sample identified by you as pattern “QUILTIE,” is a woman’s closed-toe, open-heel slipper with textile upper, foam-padded insole and a cemented-on rubber/plastic outsole to which you indicate a layer of fabric has been applied. Based on visual examination, we have determined that the “textile” material on the walking surface areas of the shoe has been coated with rubber/plastics so that the textile fiber materials are no longer in contact with the ground.

Note 3(a) to Chapter 64, Harmonized Tariff Schedule of the United States (HTS) provides in pertinent part, that for the purposes of this chapter, the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye. Therefore, based on the visual examination of the submitted sample footwear and this chapter note, we have determined that this slipper has a rubber/plastic outsole.

The applicable subheading for the slipper, identified as pattern “QUILTIE,” will be 6404.19.35, 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 open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem

We are returning the sample 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 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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