The tariff classification of a shoe from Korea.

PD B84835 May 14, 1997 CLA-2-64:K:TC:A4:D23 B84835 CATEGORY: Classification TARIFF NO.: 6404.19.4090 Mr. Joseph F. Straus General Administrator BBC International Ltd. 19 West 34th Street New York, NY 10001 RE: The tariff classification of a shoe from Korea. Dear Mr. Straus: In your letter dated April 30, 1997, your company requested a tariff classification ruling. You included a sample, designated style number KLN08750PH, and described it as a child's slipper with a velcro closure. The shoe has an outer sole of rubber/plastics and an upper of textile materials. The slipper will be imported from Korea. The applicable subheading for the shoe will be 6404.19.4090, Harmonized Tariff Schedule of the United States, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials; footwear with outer soles of rubber or plastics; other; other; valued not over $3/pair; having soles (or mid-soles, if any) of rubber or plastics which are affixed to the upper exclusively with an adhesive (any midsoles also being affixed exclusively to one another and to the sole with an adhesive); the foregoing except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear with soles which overlap the upper other than at the toe or heel; for other persons. The duty rate will be 37.5% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations. 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, John J. Martuge Area Director JFK Airport