NY M85485

August 28, 2006

CLA-2-64:RR:NC:SP:247 M85485

CATEGORY: Classification

TARIFF NO.: 6405.20.90

Mr. Charles D. Ashear

Paris Asia, Ltd.

350 Fifth Ave.- Floor 70

New York, NY 100118

RE: The tariff classification of footwear from China

Dear Mr. Ashear:

In your letter dated August 8, 2006 you requested a tariff
classification ruling for five pairs of girl's textile upper, textile
soled bootie-type house slippers, intended exclusively for indoor use.

The five bootie-type slippers all have a different design animal
character face (some with raised ears) that has been sewn-in or
embroidered-on to the vamp in the area above the toes and the instep.
These five "animal face" slippers all have raised textile material
noses, eyes, lips or mouths and are identified as Style \# FGGS16569
(bunny rabbit), Style \# FGGS16570 (penguin), Style \# FGGS16571
(poodle), Style \# FGGS16572 (butterfly) and Style \# FGGS16575 (cow).
All five of the bootie slippers have, you state, 100% polyester fiber
textile material uppers that cover the wearer's ankle and that include a
1-inch wide knit textile topline collar trim. They also all have
separately applied textile material outer soles that cover the entire
underfoot area, that are affixed to the uppers by sewing and that also
feature a widely spaced pattern of arrayed rubber/plastic traction
points, or as you state "grippers." These textile bootie-type house
slippers are not designed to be worn inside shoes and they all have
textile outer soles that will contact the ground when in use. You
indicate in your letter that they will be available in sizes medium and
large.

The applicable subheading for the five bootie-type indoor use slippers,
identified as Style \# FGGS16569 (bunny rabbit), Style \# FGGS16570
(penguin), Style \# FGGS16571 (poodle), Style \# FGGS16572 (butterfly)
and Style \# FGGS16575 (cow), will be 6405.20.90, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for other
footwear, with uppers of textile material and outer soles of other than
rubber, plastics leather or composition leather; in which the fabric of
the upper consists, by weight, predominately of fibers other than
vegetable fibers or wool (linings, accessories or reinforcements not
included); and which has a line of demarcation between the sole and the
upper. The rate of duty will be 12.5% ad valorem.

Duty rates are provided for your convenience and are subject to change.
The text of the most recent HTSUS and the accompanying duty rates are
provided on World Wide Web at http://www.usitc.gov/tata/hts/.

We note that the submitted sample slippers are not marked with the
country of origin. Therefore, if imported as is, the slippers will not
meet the country of origin marking requirement of 19 U.S.C. 1304.
Accordingly, the slippers will be considered not legally marked under
the provisions of 19 C.F.R. 134.11 which states, "every article of
foreign origin (or its container) imported into the U.S. shall be marked
in a conspicuous place as legibly, indelibly, and permanently as the
nature of the article (or container) will permit."

We are returning the samples as you requested.

This ruling is being issued under the provisions of Part 177 of the
Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be
provided with the entry documents filed at the time this merchandise is
imported. If you have any questions regarding the ruling, contact
National Import Specialist Richard Foley at 646-733-3042.

Sincerely,

Robert B. Swierupski

Director,

National Commodity

Specialist Division