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NY 848305

CLA-2-64:S:N:N3-D:347-T 848305


TARIFF NO.: 6403.51.90

Mr. Steve Ashline
A.N. Deringer, Inc.
P.O. Box 284
Highgate Springs, Vermont 05460

RE: The tariff classification of a pair of slippers from Canada.

Dear Mr. Ashline:

In your letter dated December 15, 1989, on behalf of Somart, you requested a tariff classification ruling.

The submitted sample is a pair of slippers which have predominately suede leather uppers, a sheepskin fur liner that turns out above the ankle to form a 2 1/2 inch wide fur collar, and a stitched-on suede leather outer sole. Although you state in your letter that this is a "men's" slipper, the "mirror of venus" symbol which appears on the outsole indicates to us that it is probably intended for use by women. Additionally, judging from its appearance and size, it is our conclusion that this slipper can be worn by both men and women and so we will consider it to be a unisex item.

The applicable subheading for the slipper described above will be 6403.51.90, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 covers most of the wearer's ankle bone; in which the sole is attached to the upper by a means other than welt stitched construction; and which is worn by females or is unisex. The rate of duty will be 10 percent ad valorem.

Goods classifiable under subheading 6403.51.90, HTS, which have originated in the territory of Canada, will be entitled to an 8 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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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