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April 21, 1999

CLA-2-64:RR:NC:TA:347 D89353


TARIFF NO. 6404.19.35

Mr. Robert Grasing
Import Manager
Agra-Services Brokeage co., Inc.
221-20 147th Avenue
Jamaica, NY 11413

RE: The tariff classification of footwear made in China.

Dear Mr. Grasing:

In your letter dated March 17, 1999 you requested a classification ruling on behalf of your client, Wiesner Products,Inc., for an item which you describe as a ladies fabric slipper. style 101901A. You state that the slipper is composed of a cotton terry cloth upper and an injection molded rubber outer sole with a fabric overlay.

The slipper has an upper of textile material. The outer sole is composed of a unit molded plastic sole to which a textile fabric has been adhered. You have not identified the component material of the textile sole overlay. It appears to be cotton or cotton blend fabric to which what is presumed to be rubber thread has been applied. This rubber thread provides traction and prevents slipping when the footwear is in use. The rubber thread is the constituent material of the outer sole having the greatest surface area in contact with the ground. In this regard the footwear has an outer sole of rubber or plastics material.

The applicable subheading for style 101901A will be 6404.19 35, 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 with open toes or open heels, other. 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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