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NY D80005

July 17, 1998

CLA-2-64:RR:NC:TA:347 D80005


TARIFF NO.: 6405.20.9015

Mr. Gary Tambellini

Qwaruba Shearling Footwear

6809, 284 St. N.W.

Stanwood, WA 98292

RE: The tariff classification of footwear from China

Dear Mr. Tambellini:

In your letter dated July 6, 1998 you requested a tariff classification ruling.

The submitted sample is, as you state, a unisex house slipper, manufacturer's style number "FLMC". It has a below the ankle, closed back, two color, man-made fiber velour fabric upper, a semi-rigid foam plastic mid-sole and a separately sewn-
on, non-woven textile outer sole with an approximately 1 inch high encircling "mudguard" of the same material.

The applicable subheading for this house slipper will be 6405.20.9015, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the outer sole's external surface is not predominately rubber, plastics, leather or composition leather; in which the upper's external surface is predominately textile materials; and in which the largest fabric of the upper consists, by weight predominately of fibers other than vegetable fibers or wool(linings, accessories and reinforcements not included). The rate of duty will be 12.5% ad valorem.

We are returning the sample 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 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.


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