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NY 849071

CLA-2-64:S:N:N3-D:34T-T 849071


TARIFF NO.: 6403.59.15

Ms. Jane Vergona
Total Port Clearance Inc.
10 Fifth St.
Valley Stream, N.Y. 11581

RE: The tariff classification of a woman's slipper from Spain.

Dear Ms. Vergona:

This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

DATE OF INQUIRY : January 23, 1990

ON BEHALF OF : Terra Is Inc.

MERCHANDISE : A woman's slipper, style 0682 Flora, with a leather upper, leather outer sole, a leather bow attached at the toe and a 1/4 inch wide textile topline trim. The leather upper was sewn to the leather outer sole while the slipper was turned inside out and then it was turned rightside out again.

HTS PROVISION : Footwear, in which the upper's external surface is predominately leather; in which the outer sole's external surface is predominately leather; which is other than "sports footwear"; in which the top of the upper is below the top of the ankle bone; and in which the upper is sewn to the outer sole using "turned" construction.

HTS SUBHEADING : 6403.59.15
RATE OF DUTY : 2.5 percent ad valorem.

OTHER : The sample will be returned as requested.

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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