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NY K83066





February 26, 2004
CLA-2-64:RR:NC:SP:247 K83066

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.9015

Mr. John J. Kenney
Reebok International Ltd.
1895 J. W. Foster Boulevard
Canton, MA 02021

RE: The tariff classification of footwear from China and Vietnam.

Dear Mr. Kenney:

In your letter dated February 6, 2004 you requested a tariff classification ruling.

The submitted half pair sample, identified as pattern #KLN20850ZZ and Spec #K4S-439, is a child’s sock-top, man-made textile material upper indoor slipper that features a decorative textile basketball ornament at the instep with flashing motion sensor lights. The slipper also has a foam plastic material midsole and a separately attached, predominately textile material outer sole with a pattern of widely spaced rubber/plastic traction dots of less than 1/16-inch thickness.

The applicable subheading for this child’s size indoor house slipper, identified as pattern #KLN20850ZZ and Spec #K4S-439, will be 6405.20.9015, 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 the fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories or reinforcements not included); and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem.

We are returning the sample 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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