The tariff classification of a pair of pool slippers fromTaiwan.

NY 850960 April 18, 1990 CLA-2-64:S:N:N3-D:347-T 850960 CATEGORY: Classification TARIFF NO.: 6402.99.15 Mr. John Wells Warnaco 485 7th Avenue New York, NY 10018 RE: The tariff classification of a pair of pool slippers from Taiwan. Dear Mr. Wells: In your letter dated March 28, 1990 you requested a tariff classification ruling. The submitted sample is a pair of thong style open toe, open heel pool slippers which you indicate is the new "revised" version of "Speedo Style 753110". It has a plastic Y-strap upper with a textile toe thong, the ends of which penetrate and are secured into a 1/2 inch thick EVA bottom. The textile toe thong is encased in a plastic tubing so that only about a 1/2 by 1 1/4 inch rectangular section of textile material remains exposed over the toes. By visual examination, we have determined that textile material accounts for less than 10 percent of the external surface area of the upper. We note that the country of origin marking "Made in Taiwan" is located on the underside of a textile label that prominently displays the "Speedo" brand logo. This label is sewn only along a single edge, which allows it to stand away from the upper. If these slippers are intended to be sold in transparent plastic packaging, it is most likely that the country of origin marking label will not be seen at all by the ultimate purchaser in the U.S. We would then consider this item not to be legally marked. We are returning the sample as you have requested. The applicable subheading for the pool slipper described above will be 6402.99.15, 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 outer sole's external surface is predominately rubber and/or plastics; which is other than "sports footwear"; in which the top of the upper is below the top of the ankle bone; in which the upper's external surface is over 90 percent rubber and/or plastics after every accessory and reinforcement present is included as part of the upper's external surface; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing-like band; which is other than waterproof; and which is not a "zori". The rate of duty will be 6 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