HQ 086270: Formed upper of a slipper

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 086270

                                    April 13,1990



          CLA-2:CO:R:C:G  086270  SR

          CATEGORY:  Classification

          TARIFF NO.:  6406.10.2500

          Audrey Mammato
          Jam, Corp.
          Box 414
          Whitestone, N.Y. 11357

          RE: Formed upper of a slipper

          Dear Ms. Mammato:

               This is in reference to your letter dated December 18, 1989,
          requesting the tariff classification of slipper component parts
          under the Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA).  A sample produced in China was provided.

          FACTS:

               The merchandise at issue consists of the upper of a woman's
          slipper.  The sample, style GF, has a brushed fabric, embroidered
          upper, which is about 3 inches long by 5 inches wide.  This is
          stitched to a matching, brushed fabric sock-lining/insole which
          is laminated to a thick layer of foam rubber or plastic and to a
          fabric edging which encircles the entire "insole".  The slipper
          will be completed by attaching an outer sole.  The upper
          components are completely fitted and shaped and look completed
          unless the slipper is turned over.

          ISSUE:

               What is the classification of a formed upper of a slipper?

          LAW AND ANALYSIS:

               Classification of goods under the HTSUSA is governed by the
          General Rules of Interpretation (GRI), taken in order.  GRI 1


















                                         -2-

          provides that classification shall be determined according to the
          terms of the headings and any relative section or chapter notes.
          Subheading 6406.10, HTSUSA, provides for parts of footwear;
          uppers and parts thereof.  The uppers at issue are completed,
          formed uppers and are classifiable under this heading.

          HOLDING:

               Assuming that the merchandise at issue is valued at less
          than $3.00 per pair, it is classifiable under subheading
          6406.10.2500, HTSUSA, which provides for parts of footwear,
          uppers and parts thereof, formed uppers, of textile materials,
          other, valued not over $3.00 per pair.  The rate of duty is 48
          percent ad valorem.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division










































          6 cc A.D. New York Seaport
          1 cc Durant
          1 cc legal reference