The tariff classification of a woman's slipper from Spain.

NY 851327 May 4, 1990 CLA-2-64:S:N:N3D:346 M 851327 CATEGORY: Classification TARIFF NO.: 6404.19.70 Mr. Jack Gonzalez J.W. Hampton, Jr. & Co., Inc. 15 Park Row New York, New York 10038 RE: The tariff classification of a woman's slipper from Spain. Dear Mr. Gonzalez: In your letter dated April 9, l990, on behalf of your client, F.W. Woolworth Co., you requested a tariff classification ruling. The submitted sample, your style #500, is a man's textile slipper. The shoe has an upper, with an external surface constructed of a textile velour type material, a plush textile lining, a textile embroidered design going across the toes, a cork midsole filler, an insole consisting of a layer of cardboard and a layer of felt, and a simultaneous molded rubber/plastic bottom which overlaps the upper all around the shoe. The amount of overlap measures approximately 3/16 inch around the toe to as much as 1/4 inch at the heel. We consider this shoe to have a foxing-like band. During a telephone conversation with you on April 24, 1990, you stated that the value of the subject slipper is $3.05 per pair. We note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the slipper would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit". We are returning your sample as you requested. The applicable subheading for the slipper, style #500 will be 6404.19.70, 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 external surface of the outer sole is predominately rubber and/or plastics; which is other than athletic footwear; which has a foxing-like band almost wholly of rubber or plastics; and which is valued over $3.00, but not over $6.50 per pair. The rate of duty will be $.90 per pair plus 37.5% 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