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NY C87502

May 26, 1998

CLA-2-64:RR:NC:TP:347 C87502


TARIFF NO.: 6404.19.35

Mr. David M. Rickert
E. Besler & Company
115 Martin Lane
Elk Grove Village, Il. 60007

RE: The tariff classification of a textile shoe from China.

Dear Mr. Rickert:

In your letter dated April 8, 1998, written on behalf of your client, Ltd. Commodities Inc., you requested a tariff classification ruling.

You have submitted a sample of a textile shoe which you refer to as "NFL Hi Top Slippers," featuring a textile upper which you state is made up of 100% nylon with a textile outer sole. The textile sole features a pattern of rubber or plastic protrusions in the form of rings, and a size indicator. There is also a rubber/plastic "NFL Play Football" logo on the surface of the outer sole. The midsole consists of a layer of semi-rigid foamed plastic material which provides rigidity to the sole of the slipper. Due to the presence of this semi-rigid plastic midsole layer, the plastic rings constitute the greatest surface area in contact with the ground and, therefore, plastic is the constituent material of the outer sole of the slipper. You have enclosed a copy of an advertisement for your product, which shows that the slippers are available in five different NFL teams.

The applicable subheading for the textile slippers will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials, with outer soles of rubber or plastics. The rate of duty will be 37.5% ad valorem.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-466-5890.


Robert B. Swierupski

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