The tariff classification of two slipper socks from thePhilippines.

NY 865152 JULY 25, 1991 CLA-2-64:S:N:N3D:346 Y 865152 CATEGORY: Classification TARIFF NO.: 6404.20.20, 6404.20.40 Mr. Arthur Stein ETA Import & Export Ltd. 248-06 Rockaway Blvd. Jamaica, New York 11422 RE: The tariff classification of two slipper socks from the Philippines. Dear Mr. Stein: In your letter dated July 17, 1991, you requested, on behalf of your client, Gelmart Industries, a tariff classification ruling. The submitted samples are described as follows: Style 1743 is a slipper sock with a suede outer sole and a textile upper. The shoe has a suede sidewall of approximately one inch in height which goes all around the circumference of the shoe. The upper extends over the wearer's calf and is actually a complete sock which is sewn to the suede sidewall. The inner cushion of the slipper sock is of textile material. Style 1475A is a slipper sock with a suede outer sole and a textile upper. The shoe has a suede sidewall of approximately one inch in height which goes all around the circumference of the shoe. The shoe also has a suede vamp, which is folded over at the top, and has a suede draw string which can be used to tighten the shoe around the mid section of the wearer's foot. The upper extends over the wearer's calf and is actually a complete sock which is sewn to the suede sidewall and vamp. The inner cushion of the slipper sock is of non woven textile material. A visual examination of both shoes indicates that there is no rubber or plastic component present. You have stated that the FOB value of the shoes will be between $2.33 a pair and $2.58 cents a pair. The applicable subheading for both shoes, if valued not over $2.50 a pair, will be 6404.20.20, 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 leather or composition leather; in which the shoe, by weight, is not over 10% of rubber and/or plastics; and which is valued not over $2.50 per pair. The duty rate will be 15 percent ad valorem. The applicable subheading for both shoes, if valued over $2.50 a pair, will be 6404.20.40, 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 leather or composition leather; in which the shoe, by weight, is not over 10% of rubber and/or plastics; and which is valued over $2.50 per pair. The duty rate will be 10 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport