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NY D82234

October 20, 1998

CLA-2-64:RR:NC:TP:347 D82234


TARIFF NO.: 6402.99.30, 6404.19.35

Mr. Sam Abushousheh
Honeybee International, Inc.
1842 Wright Avenue
La Verne, CA 91750

RE: The tariff classification of ladies textile shoes from Spain.

Dear Mr. Abushousheh:

In your letter dated September 16, 1998, written on behalf of your client, Saten Bell, you requested a tariff classification ruling.

You have submitted samples for five styles of what you refer to as house slippers. Styles #2100, #307, #603, and #610 are all made up of textile uppers which you state is a polyester satin or polyester net material, and rubber/plastic outer soles. Style #801TT is made up of what appears to be a mostly rubber/plastic upper with a rubber/plastic outer sole.

The applicable subheading for styles #2100, #307, #603, and #619 will be 6404.19.35, 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 rubber and/or plastics, which is of the slip-on type, which is other than athletic, and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. The applicable subheading for the style #801TT will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which not over 90% of the external surface area (including accessories and reinforcements such as those mentioned in Note 4(a) to this chapter) is rubber or plastic, footwear with open toes or open heels. The rate of duty will be 3 7.5% 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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