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May 18, 1999

CLA-2-64:RR:NC:TA:347 E81556


TARIFF NO.: 6404.19.3515

Mr. Roman Tekle
Fritz Companies, Inc.
9800 La Cienega Blvd., 12th Floor
Inglewood, CA 90301-2063

RE: The tariff classification of footwear from China

Dear Mr. Tekle:

In your letter dated April 30,1999, on behalf of Dynasty Footwear, you requested a tariff classification ruling.

The submitted half pair sample, Style #OR8875, is a woman’s house slipper, with a fuzzy pink, man-made textile fur-like upper, a 1-inch thick midsole layer of foamed rubber/plastic and a sewn-on, rubber outer sole.

The applicable subheading for this house slipper will be 6404.19.3515, Harmonized Tariff Schedule of the United States (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 not "athletic" footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; which lacks a foxing-like band, almost wholly of rubber or plastics; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% 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 212-637-7089.


Robert B. Swierupski

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