CLA-2-64:S:N:N8:346-T 886531
Ms. Robin Cook
Shoe Show, Inc.
P.O. Box 648
Concord, NC 28026-0648
RE: The tariff classification of a man's slipper from China.
Dear Ms. Cook:
In your letter dated May 21, 1993, you requested a tariff
classification ruling.
The submitted sample, your style number B0020C, "Splendid", is
a man's slipper with a plastic upper, a foam padded textile lining
and a suede leather outer sole.
The applicable subheading for this slipper will be 6405.90.90,
Harmonized Tariff Schedule of the United States (HTS), which
provides for footwear, in which the upper's external surface is
predominately rubber and/or plastics, in which the external surface
of the outer sole is leather and which is not disposable footwear
that is designed for one time use. The rate of duty will be 12.5
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