NY 865152: The tariff classification of two slipper socks from thePhilippines.

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.

                                   NY 865152

                                 JULY 25, 1991

CLA-2-64:S:N:N3D:346 Y 865152
  

CATEGORY:  Classification

TARIFF NO.: 6404.20.20, 6404.20.40

Mr. Arthur Stein
ETA Import & Export Ltd.
248-06 Rockaway Blvd.
Jamaica, New York 11422 

RE:  The tariff classification of two slipper socks from the
Philippines.

Dear Mr. Stein:

     In your letter dated July 17, 1991, you requested, on behalf
of your client, Gelmart Industries, a tariff classification
ruling.  

     The submitted samples are described as follows:
   
 Style 1743 is a slipper sock with a suede outer sole and a
textile upper.  The shoe has a suede sidewall of approximately
one inch in height which goes all around the circumference of the
shoe.  The upper extends over the wearer's calf and is actually a
complete sock which is sewn to the suede sidewall.  The inner
cushion of the slipper sock is of textile material.

Style 1475A is a slipper sock with a suede outer sole and a
textile upper.  The shoe has a suede sidewall of approximately
one inch in height which goes all around the circumference of the
shoe.  The shoe also has a suede vamp, which is folded over at
the top, and has a suede draw string which can be used to tighten
the shoe around the mid section of the wearer's foot. The upper
extends over the wearer's calf and is actually a complete sock
which is sewn to the suede sidewall and vamp.  The inner cushion
of the slipper sock is of non woven textile material.

     A visual examination of both shoes indicates that there is
no rubber or plastic component present.

     You have stated that the FOB value of the shoes will be
between $2.33 a pair and $2.58 cents a pair.
     
     The applicable subheading for both shoes, if valued not over
$2.50 a pair, will be 6404.20.20, 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 outer sole's external surface is predominately
leather or composition leather; in which the shoe, by weight, is
not over 10% of rubber and/or plastics; and which is valued not
over $2.50 per pair.  The duty rate will be 15 percent ad
valorem.  
            
     The applicable subheading for both shoes, if valued over
$2.50 a pair, will be 6404.20.40, 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 outer sole's external surface is predominately
leather or composition leather; in which the shoe, by weight, is
not over 10% of rubber and/or plastics; and which is valued over
$2.50 per pair.  The duty rate will be 10 percent ad valorem.

     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,

                                   
  
                                     Jean F. Maguire
                                     Area Director
                                     New York Seaport