CLA-2-64:LA:S:T:1:4:D27 D88377


Ms. Jennifer Pawlowski
Manzella Productions Inc.
80 Sonwil Drive
Buffalo, New York 14225

RE: The tariff classification of house slippers from China Dear Ms. Pawlowski: In your letter dated February 25, 1999, on behalf of Manzella Productions Inc., you requested a tariff classification ruling. You included a sample, a house slipper made of 100% polyester fleece. Both the upper and sole are made of polyester fleece. There is a line of demarcation between the upper and the non rigid sole. The applicable subheading for the shoes will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole?s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper?s external surface is predominately textile materials, in which the upper, by weight, predominately consists of fibers other than vegetable fibers or wool, and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem. The shoe is not marked with the country of origin. Therefore, if imported as is, this shoe will not meet the country of origin marking requirements of 19 U.S.C. ยง1304. Accordingly, this shoe will be considered not legally marked under the provisions of 19 CFR.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.? 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,
Irene Jankov
Port Director
Los Angeles-Long Beach
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