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NY B84205

April 28, 1997

CLA-2-64:LA:S:T:1:4:D18 B84205


TARIFF NO.: 6404.20.40

Mr. Erik D. Smithweiss
Grunfeld, Desiderio, Lebowitz & Silverman LLP Counselors at Law
245 Park Avenue
New York, NY 10167-3397

RE: The tariff classification of a slipper with a textile pouch from China

Dear Mr. Smithweiss:

In your letter dated April 4, 1997, you requested a tariff classification ruling on a slipper with a textile pouch.

The submitted sample, style K7788-0, is a slipper with a textile upper, textile knit binding across the vamp and around the opening of the slipper, and a leather sole. You state the slipper is less than 10 percent by weight of rubber and/or plastics. Each pair of slippers will be imported with a textile drawstring pouch, style K7788-B, with Travel Slippers "Old Navy" on the front. You state the pouch is designed to hold one pair of slippers during travel to protect other items from dirt that may accumulate on the slippers. The slippers and the pouch are a composite good classifiable according to their essential character within subheading 6404.20.40.

The applicable subheading for this slipper with the pouch will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTS), which provides for 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; which is, by weight under 10 percent rubber and/or plastics; and which is, we presume, valued over $2.50 per pair. The rate of duty will be 10 percent ad valorem.

Your sample will be returned as you requested.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.


Aileen Colon

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