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NY 860730

MARCH 21, 1991

CLA-2-64:S:N:N3:D 346 SM-860730


TARIFF NO.: 6406.10.2500

Mr. Manny Hamowy
Eastman Footwear
47 W. 34th Street, Room 1104
New York, N. Y. 10001

RE: The tariff classification of an unsoled bedroom slipper from China.

Dear Mr. Hamowy:

In your letter dated February 19, 1991, on behalf of G.F. Footwear, you requested a tariff classification ruling.

The sample, style number 001, has a "boa" upper, which is about 3 inches long by 5 inches wide. This is stitched to a matching, boa sock-lining/insole laminated to a thick layer of foam rubber or plastic and to a fabric edging which encircles the entire "insole".

The item will obviously be completed, as you state, by simply attaching a lightweight outer sole. Viewed from above, this item looks identical to the way it will look in the finished slipper. No further shaping of the upper and/or "insole" is needed. Since the upper is just a fabric band, the item has probably not been "lasted" on a last, but the shaping that results from stitching it to the insole along the correct line (calculated or marked in advance) is more than "simply closing at the bottom".

The foam bottom layer is obviously too fragile to be used as the item's outersole in use.

The applicable subheading for your sample will be 6406.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for "formed" textile uppers which, we assume, will be valued not over $3.00 per pair. The rate of duty will be 48 percent ad valorem. This items is not subject to textile quota or visa requirements.

We note that the attachment of the outersole in the U.S. will not be a "substantial" change so each half pair will be marked "Made in China" so that the purchaser at retail of the finished item will easily see it. Therefore, the items in imported shipments are not so marked, release to you will be denied. See Customs Regulations 134.35 and 134.36.

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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