The tariff classification of a slipper from China

PD G84207 December 11, 2000 CLA-2-64:LA:S:T:1:4:D27 G84207 CATEGORY: Classification TARIFF NO.: 6404.19.35 Julie Demoraes Norman Krieger, Inc. 5761 W. Imperial Hwy. Los Angeles, CA. 90045 RE: The tariff classification of a slipper from China Dear Ms. Demoraes: In your letter dated November 13, 2000, on behalf of Inter Pacific Corporation, you requested a tariff classification ruling. The submitted sample, style #F2001, is closed toe and open heel slipper. The upper is 100% cotton chenille while the outer sole is of rubber. The sample is being returned to you as requested. The applicable subheading for these slippers 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 has an open heel; which does not have a foxing-like band; and which is 10% or more by weight of rubber and/or plastics. The general rate of duty will be 37.5 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be provided with 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, Vera Adams Port Director Los Angeles-Long Beach Seaport