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

NY 851341 May 4, 1990 CLA-2-64:S:N:N3D:346 M 851341 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 Korea. Dear Mr. Gonzalez: In your letter dated April 9, 1990, on behalf of your client, F.W. Woolworth Co., you requested a tariff classification ruling. The submitted sample, your style marked #456/5, is a woman's textile slipper. The shoe has an upper of a textile velour type material that has a textile embroidered flower design going across the toes, a felt midsole filler, and a simultaneous molded rubber/plastic bottom which overlaps the upper all around the shoe. The amount of overlap measures approximately 1/8 inch all around the shoe. We consider this shoe to have a foxing-like band. Due to the unusually small amount of overlap for a simultaneous molded construction shoe, we acknowledge that this is a close case in the decision of whether a foxing-like band is present. During a telephone conversation with you on April 23, l990, 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 #456/5 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