The tariff classification of a textile slipper.

NY C86968 May 6, 1998 CLA-2-64:RR:NC:TP:347 C86968 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Dom Melandruca Vision Products 601 Murray Road East Hanover, N.J. 07936 RE: The tariff classification of a textile slipper. Dear Mr. Melandruca: In your letter dated April 20, 1998, you requested a tariff classification ruling. The submitted sample, style #97A-400A, is a man's closed heel/closed toe house slipper featuring a textile upper and a textile outer sole which is covered with an evenly spaced pattern of protruding rubber/plastic dots. The midsole consists of a layer of soft foam plastic about 1/4 of an inch thick. There are also two layers of semi-rigid foamed plastic material placed between the soft foam plastic and outer sole, about 3/16 of an inch thick, which provide rigidity to the sole of the slipper. Due to the presence of these two semi-rigid plastic midsole layers, the plastic dots constitute the greatest surface area in contact with the ground and, therefore, plastic is the constituent material of the outer sole of the slipper. The applicable subheading for the textile slipper will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials, with outer soles of rubber or plastics. The rate of duty will be 37.5% ad valorem. We also note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the sneaker 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". This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Richard Foley at 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division