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NY 860715

MAR 14, 1991

CLA-2-64:S:N:N3D:346 M 860715


TARIFF NO.: 6405.20.9015

Mr. Joseph F. Straus
BBC International, Ltd.
19 West 34th Street
New York, New York 10001

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

Dear Mr. Straus:

In your letter dated February 20, 1991, you requested a classification ruling.

The submitted sample, your style #022291, is a child's plush textile slipper. The slipper which resembles a mouse has an outer surface of, you state, acrylic with a knit sock top, a polyurethane foam lining, polyfiber fill stuffing, two plastic button eyes, a textile nose and an outer sole of, you also state, polyester fabric with plastic (pvc) traction dots.

The plastic dots on the sole of this slipper, we have measured to be, 1/8 inch in diameter, spaced approximately 3/11 (.27) inch apart (on center) along the diagonals and 3/8 (.375) inch from side to side and less than 1/32 inch thick.

We note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the slipper submitted will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the slipper would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit".

The applicable subheading for style #022291 will be 6405.20.9015, Harmonized Tariff Schedule of the United States (HTS), which provides for house slippers, in which the sole's external surface is predominately other than rubber, plastic, leather or composition leather; in which the upper's external surface is predominately textile materials; in which the upper, by weight, predominately consists of fibers other than vegetable fiber or wool; and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem.

This ruling is being issued under the provisions of Section l77 of the Customs Regulations (l9 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
New York Seaport

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