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NY 861100

March 19, 1991

CLA-2-64:S:N:3D:347-T 861100


TARIFF NO.: 6402.99.15

Mr. Michael Caldera
H.Z Bernstein Company Inc.
One World Trade Center Suite 1973
New York, N.Y. 10048

RE: The tariff classification of a man's house slipper from China.

Dear Mr. Caldera:

In your letter dated March 4, 1990, on behalf of Alta Products Corp., you requested a tariff classification ruling.

The submitted sample, style #C22202CR, is a man's open back house slipper with a functionally stitched plastic upper, a small decorative textile emblem sewn on a plastic strap crossing over the instep and a textile sock lining. The textile emblem accounts for less than 10 percent of the upper's external surface area.

This slipper has an outer sole which consists of suede leather with two large oval shaped rubber traction pads cemented- on, one at the heel and the other covering most of the front portion of the sole. You state that the rubber pads cover more than 50 percent of bottom's surface, and it is our observation that the constituent material of the outer sole which has the greatest surface area in contact with the ground is rubber.

The applicable subheading for the slipper described above will be 6402.99.15, Harmonized Tariff Schedule of the United States (HTS), which provides for certain footwear in Chapter 64. The rate of duty will be 6 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.


Jean F. Maguire
Area Director

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