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NY 853572


July 02 1990

CLA-2-64:S:N:N3D:346 Y 853572

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.20.40

Mr. Mark Howell
Carl Matusek, Inc.
1001 North American Way,
Dodge Island
Miami, Florida 33132

RE: The tariff classification of a pair of woman's slippers from Hong Kong.

Dear Mr. Howell:

In your letter dated June 12, l990, on behalf of your client, St. Louis Trading Co., Inc., you requested a tariff classification ruling.

The submitted sample, called "Twi-Lites", is a pair of woman's slippers which has a man made textile upper with a terry cloth lining and synthetic textile filler. The slipper is of the slip-on type and has an elastic band around the topline of the upper. There is also a brocade design at the toe area which is made up of needle work and plastic pearls. The outersole of the slipper is composed of two leather pieces, approximately 1/16 inch thick, which are sewn to the slipper and cover most of the slipper bottom.

You have stated in your letter that the textile components of the slipper account for 62 % of the total weight of the slipper, and the plastic and rubber components account for 3.5 % of the total weight. Further, in a telephone conversation with you on June 22, 1990, you stated that the unit cost of slipper is $3.25.

We note that you have indicated that the manufacturer of these slippers is located in Hong Kong. However the slipper and its packaging state that the slipper is made in China. We presume that New World Shoe Factory of Kowloon is the seller of the slippers and not the actual manufacturer. Country of origin marking requirements (19 CFR 134.1(b), 134.11) state that the name of the country in which an item is produced, manufactured, grown or substantially transformed appear on the imported item.

The applicable subheading for the slippers will be 6404.20.40, 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; in which the shoe, by weight, is less than 10% rubber and/or plastics; and which is valued over $2.50 per pair. The duty rate will be 10% 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

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