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NY D84738

December 2, 1998

CLA-2-64:RR:NC:TA:347 D84738


TARIFF NO. 6404.19.20.

Mr. Steven M. Markt
2840 Scarborough.
Cleveland Heights, OH 44118

RE: The tariff classification of footwear made in China.

Dear Mr. Markt:

In your letter dated November 9, 1998 you requested a classification ruling on an item which you describe as a waterproof slipper, trademark SKI*PERS. You state that the slipper is composed of 5 percent nylon and 93 percent neoprene rubber with 2 percent plasticized rubber ink. You also state that the seams of the slipper are edge glued, sewn and edge taped to ensure a waterproof coefficient. In a telephone conversation you indicated that the product will be worn by snow skiers when they remove their ski boots.

The slipper has an upper of textile material. The outer sole is also composed of this same textile material with a pattern of closely spaced rubber or plastics snow flake designed appliques. These rubber or plastics appliques form the constituent material of the outer sole which has the greatest surface area in contact with the ground. In this regard the slipper has an outer sole of rubber or plastics. The slippers are sold to consumers packed in a textile draw-string storage bag. The slipper and storage bag are considered a set for tariff purposes with the essential character of the set imparted by the slippers.

The applicable subheading for SKI*PERS will be 6404.19 20, Harmonized Tariff Schedule of the United States, (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials, other than sports footwear, footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather . The rate of duty will be 37.5 percent 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 this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890.


Robert Swierupski

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