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NY M85481

August 28, 2006

CLA-2-64:RR:NC:SP:247 M85481


TARIFF NO.: 6405.20.90

Mr. Charles D. Ashear
Paris Asia, Ltd.
350 Fifth Ave.- Floor 70
New York, NY 100118

RE: The tariff classification of footwear from China

Dear Mr. Ashear:

In your letter dated August 9, 2006 you requested a tariff classification ruling for two pairs of girl’s textile upper, textile sole, bootie-type slippers, intended exclusively for indoor use and identified as Style #’s FGGS16577 and FGGS16579.

Both these bootie-type slippers have a design animal character face, complete with raised ears, that is sewn-in or embroidered-on to the vamp in the area above the toes and the instep. Style #FGGS16577 is a slipper with a monkey’s face and design features that include embroidered yellow bananas, while Style #FGGS16579 is a slipper with a bear’s face and design features that include several embroidered paw prints. Both bootie-type slippers have, you state, 100% polyester fiber textile material uppers that cover the wearer’s ankle and that include a 1-inch wide knit textile topline collar trim. They also both have separately applied textile material outer soles that cover the entire underfoot area, that are affixed to the uppers by sewing and that exhibit a widely spaced pattern of small rubber/plastic traction “grippers” in the shape of bananas or bear tracks. These textile bootie-type house slippers are not designed to be worn inside shoes and they have predominately textile outer soles that will contact the ground when in use. You indicate in your letter that they will be available in sizes medium and large.

The applicable subheading for the two bootie-type indoor use slippers, identified as Style #’s FGGS16577 and FGGS16579, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, with uppers of textile material and outer soles of other than rubber, plastics leather or composition leather; in which the fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories or reinforcements not included); and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

We note that the submitted sample slippers are not marked with the country of origin. Therefore, if imported as is, the slippers will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the slippers will be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, “every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit.”

We are returning the samples 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 646-733-3042.


Robert B. Swierupski

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