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NY J82144




March 18, 2003

CLA-2-64:RR:NC:TA:347 J82144

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35

Seasons (HK) Ltd.
Room 11145, Tower A
New Mandarin Plaza
14 Science Museum Road
Tsim Sha Tsui East
Kowloon, Hong Kong

RE: The tariff classification of footwear from Hong Kong or China.

Dear Sir:

In your letter dated March 3, 2003 you requested a tariff classification ruling.

The submitted sample, identified as Style #5064, is a pair of little girl’s/children’s pink color, soft soled indoor slippers. This ballet slipper-like shoe has as you state, a knitted 84% nylon and 16% spandex fabric upper with an elasticized topline and a knitted 70% polyester and 30% cotton lining. It also has a textile faced foam rubber padded insole, a feather and textile flower shaped ornamental bow sewn-on over the toes, and a stitched-on rubber/plastic outer sole.

The applicable subheading for this slipper, Style #5064, 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 or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is a slip-on; which does not have a foxing-like band; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% 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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