The tariff classification of a man's slipper from China.

NY 886531 June 15, 1993 CLA-2-64:S:N:N8:346-T 886531 CATEGORY: Classification TARIFF NO.: 6405.90.90 Ms. Robin Cook Shoe Show, Inc. P.O. Box 648 Concord, NC 28026-0648 RE: The tariff classification of a man's slipper from China. Dear Ms. Cook: In your letter dated May 21, 1993, you requested a tariff classification ruling. The submitted sample, your style number B0020C, "Splendid", is a man's slipper with a plastic upper, a foam padded textile lining and a suede leather outer sole. The applicable subheading for this slipper will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately rubber and/or plastics, in which the external surface of the outer sole is leather and which is not disposable footwear that is designed for one time use. The rate of duty will be 12.5 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