The tariff classification of footwear from China

NY L80570 November 5, 2004 CLA-2-64:RR:NC:SP:247 80570 CATEGORY: Classification TARIFF NO.: 6404.19.35 ; 6405.20.30 Mr. Allan Chan Hong Kong Evergreen Manufactory Room 2303 Office Tower Convention Plaza 1 Harbor Road Wanchai, Hong Kong RE: The tariff classification of footwear from China Dear Mr. Chan: In your letter dated October 22, 2004 you requested a tariff classification ruling for two half pair samples of indoor house slippers. Style # FLR1021 is an open-toe, open-heel, indoor slipper that has as you state, a cotton terry cloth upper, a foam plastic padded textile faced insole and a separately sewn-on textile material outer sole that also has a pattern of small, evenly spaced plastic traction dots, approximately ¼-inch apart on center. It is our observation that the material of the outer sole that mostly contacts the ground on this indoor slipper/shoe is textile. Style # EVA1022 is an open-toe, open-heel, indoor slipper that has as you state, a 100% cotton terry cloth textile material band, open-toe, open-heel upper. The slipper also has a foam plastic padded textile faced insole and a separately sewn-on EVA plastic material outer sole. The applicable subheading for the indoor slipper identified as Style # EVA1022 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 (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. The applicable subheading for the indoor slipper identified as Style # FLR1021 will be 6405.20.30, HTS, which provides for other footwear, with uppers of textile material and outer soles of other than rubber, plastics leather or composition leather; in which there is a line of demarcation between the sole and the upper; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings not included). The rate of duty will be 7.5% ad valorem. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample item indoor slippers that you have provided for this ruling request have not been marked with the country of origin. We note that merely marking the flimsy plastic bag packaging, which may or may not be seen by the “hotel guest” (purchaser) if the slippers are provided unpacked, is not an acceptable alternative to permanently marking the slipper itself with a “Made in China” label. Therefore, if imported as is, the slippers do not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. 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