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NY J82716




March 26, 2003

CLA-2-64:RR:NC:TA:347 J82716

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.90

Mr. Rodney Ralston
UPS Supply Chain Solutions
1 Transborder Drive
Champlain, NY 12919

RE: The tariff classification of footwear from Spain

Dear Mr. Ralston:

In your letter dated March 17, 2003, on behalf of your client Alfred Cloutier Ltd., you requested a tariff classification ruling.

The two half pair samples, identified as Style 6700 and Style 6710, are both very similarly constructed shoes, which you state are men’s slippers with 65% polyester, 35% acrylic fiber man-made textile fleece uppers and unit molded rubber/plastic bottoms. Style 6700 is a slip-on that does not cover the wearer’s ankle while Style 6710 is also a slip-on type with an upper that is just high enough to cover the ankle. Both shoes have cemented-on, unit molded rubber/plastic bottoms that overlap their textile material uppers at the sole by a measurable vertical height of ¼-inch or more, all around the shoes lower perimeter. We consider both these slipper shoes to have foxing-like bands. Your letter states that these shoes will be both valued between $12.00 and $15.00 per pair.

The applicable subheading for both these shoes, identified as Style 6700 and Style 6710, will be 6404.19.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer soles 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 a foxing-like band of rubber or plastics; and which is valued over $12 per pair. The rate of duty will be 9% ad valorem.

We are returning the samples as you 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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