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NY N008703




April 2, 2007

CLA-2-64:RR:SP:247

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.3515

Ms. Tracy Beck
Creative Designs International, Ltd.
2540 Metropolitan Drive
Trevose, PA 19053-6738

RE: The tariff classification of footwear from China.

Dear Ms. Beck:

In your letter dated March 20, 2007, you requested a tariff classification ruling for item 62009, “Disney Fairies Perfect Petal Slippers.”

The submitted samples are girl’s slippers with outer soles of rubber or plastics and uppers of textile material. The items have various Disney character medalions attached to the uppers. The submitted samples are packaged for retail sale in see-through plastic hang-packages. You refer to the item as “flimsy in construction” and “used for dress-up, role-play only.” However, we disagree that the slippers are flimsy. They have substantial, separately attached rubber/plastics outer soles and 100% woven nylon uppers. The slippers are packaged with a warning that they are designed for indoor use only, and we find that they are appropriate for use in this manner, not just for “Dress-up, role-play” use.

The applicable subheading for item 62009 will be 6404.19.3515, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of textile material: other: footwear of the slip-on type: other The general rate of duty will be 37.5 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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