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NY 852227

May 23, 1990

CLA-2-64:S:N:N3D:346SY 852227


TARIFF NO.: 6406.10.2500

Mr. James F. Carroll
J.M. Rodgers Co., Inc
90 West St., Rm. 1510
New York, NY 10006-1039

RE: The tariff classification of a child's fabric slipper from China.

Dear Mr. Carroll:

In your letter dated May 4, 1990, on behalf of Wiesner Products, you requested a tariff classification ruling.

Your sample has a closed toe and closed back fabric upper stitched to a fabric bottom with a separate fabric binding covering their seam. Since the exposed bottom layer is a flimsy tricot, it is obvious that this item is not commercially saleable as footwear. From the construction of your sample, we assume that it will be made into usable footwear by stitching on a flat rubber or plastic outer sole. We presume no additional shaping is necessary before attaching the outer sole.

The applicable subheading for your sample will be 6406.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for formed uppers of textile materials, valued under $3 per pair. The rate of duty will be 48 percent ad valorem.

We note that your sample is not marked "Made in China". Since it will not be substantially changed in the United States, each half pair must be marked "Made in China" in a conspicuous location which will not be concealed by the processing in the U.S.. See CR 134.35 and 134.36(a).

We note that you have also asked about the classification of your sample if it were imported "with a rubber sole applied". Without a sample and a further description of that completed article, we cannot rule as to its classification.

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
Area Director

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