The tariff classification of textile house slippers fromChina.

NY 885631 MAY 13, 1993 CLA-2-64:S:N:N8:346-T 885631 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Liz Kim Ducson Co., Inc. 350 5th Avenue, Suite 2617 New York, NY 10118 RE: The tariff classification of textile house slippers from China. Dear Ms. Kim: In your letter dated May 4, 1993, you requested a tariff classification ruling. The submitted samples are two house slippers with "Polyvelour" textile uppers and stitched-on polyvinyl chloride outer soles. Style # NP1240, for women, is reddish in color with a flower embroidered across the vamp. Style # NP2055 is a man's sliper, which is black in color with grey striping across the instep. The applicable subheading for both these slipper styles will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface is predominately textile materials; in which the external surface of the outer sole is predominately rubber and/or plastics; which is other than "athletic" footwear; which is not designed to be a protection against water, oil, or cold or inclement weather; which is of the slip-on type; which does not have a foxing-like band; and which is 10% or more by weight of rubber and/or plastics. The duty rate will be 37.5 percent ad valorem. Your inquiry does not provide enough information for us to give a classification ruling on your sample style # 170038, a woman's "stretch slipper" with a textile upper and a suede leather outer sole. Your request for a classification ruling should include a breakdown by weight of the component materials used in making this slipper (and as a percentage by weight of the separate components) at a time just prior to assembly into the finished product. We are returning your samples. 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