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NY N007526

March 19, 2007



TARIFF NO.: 6405.20.9060

Ms. Melissa Fox
Barthco International Inc.
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of footwear from China

Dear Ms. Fox:

In your letter dated February 23, 2007, on behalf of Tellas Ltd, Inc., you requested a tariff classification ruling for five samples of women’s slippers.

Style #LTO65990 is a women’s open-heel, closed-toe indoor slipper with a woven, velour like polyester textile material uppers. The slipper has a 1-inch thick foam plastic midsole with a textile wrap and separately sewn-on textile material outer sole with a pattern of small plastic traction dots, spaced about 3/16-inch apart on center, on the surface in contact with the ground. Based on visual estimates, we have determined that the material of the outer sole that mostly contacts the ground on this indoor use slipper is textile.

Style #LTO65935 is a women’s indoor bootie slipper with a knit wool sock top upper approximately 16-inches in height, a ¾-inch thick foam plastic midsole with a textile sidewall wrap and a separately sewn-on textile material outer sole. The textile material upper also features a pair of dangling decorative textile pompoms.

Style #5590 is a women’s closed-toe, open heel indoor slipper with a plush, fleece-like man-made textile material upper. The slipper has a plush textile covered footbed insole and a molded rubber/plastic outer sole with a layer of textile fabric material adhered to the outer surface. Visual examination indicates that the constituent material of the outer sole in contact with the ground on this indoor use slipper is textile.

The applicable subheading for the three slippers, identified as Style #LTO65990, Style #LTO65935 and Style #5590, will be 6405.20.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: other. The general 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/.

The submitted samples are not marked with the country of origin. Therefore, if imported as is, the footwear will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

Your inquiry does not provide enough information for us to give a classification ruling on the two sample women’s slippers with textile uppers and leather or composition leather soles, identified with Style #’s LTO65876 and LTO65873. Your request for a classification ruling for these slippers should include a breakdown by weight as a percentage of all the component materials that make up the shoe. We suggest that you obtain an analysis from an independent lab for accuracy. The rubber and plastics material components should be added together and reported as a single percentage. Also, provide an imported value (per pair) for these two slipper styles. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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