CLA-2-64:S:N:N3D:346 M 854454
Ms. Joan Wilde
Millfeld Trading Co., Inc.
150 Woodbury Road
Woodbury, New York 11797
RE: The tariff classification of a textile slipper from China.
Dear Ms. Wilde:
In your letter dated July 16, 1990, you requested a tariff
The submitted sample, your style #CM6065-11, is a man's textile
slipper. The slipper has an upper of knit (textile) material, with
a tricot/foam interlining, a textile covered wedge shaped wooden
heel, and a foam plastic padded midsole that is covered with a layer of
the same material as the upper. The shoe also has an embroidered
"Giants" logo going across the instep, and an outsole made of, you
We note that in addition to stating in your letter that the value
of the slipper is under $2.50 per pair, you have submitted a component
material breakdown which indicates that the subject slipper is 47%, by
weight, of textile, rubber and plastics. We will assume, for the
purposes of this ruling letter, that these figures are accurate.
We also note that you have stated that the "Giants" logo is a
registed trademark, and that you are authorized to use it.
The applicable subheading for the style #CM6065-11 will be
6404.20.20, 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 sole's external
surface is predominately leather or composition leather; in which the
shoe, by weight, is not over 50% as a total of textile materials,
rubber and plastics; and which is valued under $2.50 per pair. The
duty rate will be 15 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of
the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be brought
to the attention of the Customs officer handling the transaction.
Jean F. Maguire
New York Seaport