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NY J85755

June 23, 2003

CLA-2-42:RR:NC:3:341 J85755


TARIFF NO.: 4202.91.0090, 6403.59.1545

Greg Mullin
C/o Green Market Services Co., Inc.
1105 West Chestnut Street
Brockton, Massachusetts 02301-5532

RE: The tariff classification of a leather pouch and a slipper from China

Dear Mr. Mullin:

In your letter dated May 15th, 2003 you requested a tariff classification ruling.

The submitted sample open suede leather unlined bag measures approximately 8 ½”W x 13”H x 5 ½”D and is secured by a drawstring of the same material.

The applicable subheading for the suede leather pouch will be 4202.91.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for trunksand similar containers, other, with outer surface of leather, other. The rate of duty will be 4.5 percent ad valorem.

The submitted sample shoe, identified as Model #22SL028, is a women’s open back slipper with a suede leather upper, a shearling lining and a soft suede leather outer sole, which you state has been stitched to the upper by a method known as stitch and turn construction. Based on our examination of the sample, we will presume that a complete, predominately leather upper was stitched to the leather sole wrong side out before the shoe was turned right side out again by hand. We will therefore classify this shoe as “turn or turned footwear.”

The applicable subheading for the women’s slipper described above, will be 6403.59.1545, HTS, which provides for footwear, with upper and outer soles predominantly of leather; which is not “sports footwear”; which does not cover the ankle; and in which the upper is sewn to the outer sole by means of turned construction. The rate of duty will be 2.5 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 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 Kevin Gorman at 646-733-3041.


Robert B. Swierupski

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