CLA-2-64:S:N:3D:347-T 861100
Mr. Michael Caldera
H.Z Bernstein Company Inc.
One World Trade Center Suite 1973
New York, N.Y. 10048
RE: The tariff classification of a man's house slipper from
China.
Dear Mr. Caldera:
In your letter dated March 4, 1990, on behalf of Alta
Products Corp., you requested a tariff classification ruling.
The submitted sample, style #C22202CR, is a man's open back
house slipper with a functionally stitched plastic upper, a small
decorative textile emblem sewn on a plastic strap crossing over
the instep and a textile sock lining. The textile emblem
accounts for less than 10 percent of the upper's external surface
area.
This slipper has an outer sole which consists of suede
leather with two large oval shaped rubber traction pads cemented-
on, one at the heel and the other covering most of the front
portion of the sole. You state that the rubber pads cover more
than 50 percent of bottom's surface, and it is our observation
that the constituent material of the outer sole which has the
greatest surface area in contact with the ground is rubber.
The applicable subheading for the slipper described above
will be 6402.99.15, Harmonized Tariff Schedule of the United
States (HTS), which provides for certain footwear in Chapter 64.
The rate of duty will be 6 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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport