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NY 885845

May 14, 1993

CLA-2-64:S:N:N8:346 885845


TARIFF NO.: 6404.20.6040

Mr. Bill Ramia, Jr.
Alexander International
Memphis International Airport, POB 30209
Memphis, TN 38130

RE: The tariff classification of three slippers from China and/or Taiwan - Weight Breakdown

Dear Mr. Ramia:

In your letter dated May 3, 1993, for Thorp Direct Sales, you requested a tariff classification ruling.

You submitted three samples. Style J-3001D is a women's house slipper in a transparent pouch; F0032 is a man's moccasin slipper with a plaid upper; B0164C is also a man's slipper, but with a duck embroidered on the vamp. The unsigned information in the format of the TSUS CF5523 and the HTS footwear portion of CR141.89 indicates that all three styles are 5% by weight of rubber and/or plastic (R or P) and 40% of textile materials (TM) plus R or P. You state that all three are over 50% by weight of leather and should be classified in HTS 6405.20.9015.

We took apart the B0164C. It is, by weight, less than 19% of leather, less than 18% of paper and cardboard, more than 14% of R or P (just counting the wedge), and less than 48% of TM (woven fabrics, jute, thread, and knit fabrics laminated to foam plastics).

The applicable subheading for B0164C will be 6404.20.6040, Harmonized Tariff Schedule of the United States (HTS), which provides for men's footwear, in which the upper's external surface is predominately textile materials; in which the outer sole's external surface is predominately leather or composition leather; and which is, by weight, over 50% as a total of textile materials, rubber and plastics and over 10% of rubber and/or plastics. The rate of duty will be 37.5 percent ad valorem. We will not be able to classify the other two styles since we are confident that your identical weight claims for them are also false, although not necessarily in the same way as for style B0164C. It is your responsibility to submit accurate information with the ruling requests you make.

When you have information that you have verified to be correct, you may request a ruling for those two styles. If so, resubmit any appropriate material from this request.

We are returning to you under separate cover your samples, J-3001D, F00032, and the pieces of B0164C.

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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