The tariff classification of a slipper from China or Taiwan

PD D83409 October 27, 1998 CLA-2-64:CO:CH:JJB:D10 D83409 CATEGORY: Classification TARIFF NO.: 6405.20.30 Edward J. Murray Paris Presents Incorporated 3800 Swanson Court Gurnee, Illinois 60031-1261 RE: The tariff classification of a slipper from China or Taiwan Dear Mr. Murray: In your letter dated September 18, 1998, you requested a classification ruling of a slipper from China or Taiwan. You included a sample pair of slippers, identified as vendor sample number WS-768. This slipper has a thick soft sole with a separate outer sole piece of textile material with dots of rubber or plastic. These small dots are widely spaced on this soft outer sole so that the outer sole is considered to be of textile. The upper consists of a textile thong-like band arrangement, a single band of which goes along the top and side of the wearer's foot. The upper also has a part which goes between the wearer's toes and attaches to the top of the thick sole. The external surface area of this upper is entirely of the same textile material, which you stated to be 100% terry cotton. The applicable subheading for this slipper, identified as vendor sample number WS-768, will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear: with uppers of textile materials: with uppers of vegetable fibers. The duty rate will be 7.5%. This pair of slippers is not marked with the country of origin, but you stated that the slippers will be properly marked with the country of origin by the time they are imported. 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, Margaret R. Fearon Acting Port Director Chicago