Formed upper of a slipper

HQ 086270 April 13,1990 CLA-2:CO:R:C:G 086270 SR CATEGORY: Classification TARIFF NO.: 6406.10.2500 Audrey Mammato Jam, Corp. Box 414 Whitestone, N.Y. 11357 RE: Formed upper of a slipper Dear Ms. Mammato: This is in reference to your letter dated December 18, 1989, requesting the tariff classification of slipper component parts under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in China was provided. FACTS: The merchandise at issue consists of the upper of a woman's slipper. The sample, style GF, has a brushed fabric, embroidered upper, which is about 3 inches long by 5 inches wide. This is stitched to a matching, brushed fabric sock-lining/insole which is laminated to a thick layer of foam rubber or plastic and to a fabric edging which encircles the entire "insole". The slipper will be completed by attaching an outer sole. The upper components are completely fitted and shaped and look completed unless the slipper is turned over. ISSUE: What is the classification of a formed upper of a slipper? LAW AND ANALYSIS: Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI), taken in order. GRI 1 -2- provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Subheading 6406.10, HTSUSA, provides for parts of footwear; uppers and parts thereof. The uppers at issue are completed, formed uppers and are classifiable under this heading. HOLDING: Assuming that the merchandise at issue is valued at less than $3.00 per pair, it is classifiable under subheading 6406.10.2500, HTSUSA, which provides for parts of footwear, uppers and parts thereof, formed uppers, of textile materials, other, valued not over $3.00 per pair. The rate of duty is 48 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division 6 cc A.D. New York Seaport 1 cc Durant 1 cc legal reference