The tariff classification of two slippers from China

PD G81698 October 2, 2000 CLA-2-64:CO:CH:JJB D10 G81698 CATEGORY: Classification TARIFF NO.: 6405.20.90 Joanne Balice CBI Distributing Corp. 2400 W. Central Road Hoffman Estates, Illinois 60195 RE: The tariff classification of two slippers from China Dear Ms. Balice: In your letter dated September 8, 2000, you requested a classification ruling of two slippers from China. You included two sample slippers, identified as style numbers 48632 and 48464. Both slippers have thick soft soles with separate outer sole pieces of textile material with dots of rubber or plastic. These small traction dots are widely spaced on these soft outer soles so that we consider the outer sole to be textile. The uppers of both slippers are almost entirely of a soft, furry textile material. You stated that this material is man made fabric. The two sample slippers are being returned. The applicable subheading for both of these slippers, identified as style numbers 48632 and 48464, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear: with uppers of textile materials: not having uppers of vegetable fibers and not having soles and uppers of wool felt. The duty rate will be 12.5%. 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, Robyn Dessaure Port Director Chicago, Illinois