The tariff classification of a plush terry slipper from China.

PD F87140 May 25, 2000 CLA-2-64:G23 F87410 CATEGORY: Classification TARIFF NO.: 6404.20.60 Mr. Kevin Maher C-Air Customhouse Brokers 153-66 Rockaway Blvd. Jamaica, NY 11434 RE: The tariff classification of a plush terry slipper from China. Dear Mr. Maher: In your letter dated May 18, 2000, you requested a tariff classification on behalf of your client, Children’s Place. The sample submitted with your request is style CH-629-2, a slip-on shoe with an upper of foam-padded textile material and an outer sole of suede leather. You have provided an Interim Footwear Invoice that describes this shoe as not less than 10 percent by weight of rubber or plastics and not less than 50 percent by weight of textile materials, rubber and plastics. An examination of the component materials confirms this description. The applicable subheading for style CH-629-2 will be 6404.20.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately of textile materials; in which the outer sole’s external surface is predominately leather or composition leather; and which is, by weight, over 50% as a total of textile materials, rubber and plastics, and over 10% of rubber and-or plastics. The general rate of duty will be 37.5% ad valorem. 2 This ruling is being issued under the provisions of Part 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, Jeffrey Walgreen, Port Director Portland, Maine