L82417 L8 Ruling Active

The tariff classification of footwear from China

Issued February 23, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6405.20.90

Headings: 6405

Product description

The sample, which you identify as style SLP-9637 (“Mary Jane”) has an upper and outer sole of non-vegetable fiber textile material. The slipper has a textile strap across the instep that secures to a plastic button.

CBP rationale

The applicable subheading for the slipper will be 6405.20.90 Harmonized Tariff Schedule of the United States, (HTS), which provides for other footwear, with uppers of textile materials, other.

Full text

NY L82417 February 23, 2005 CLA-2-64:RR:NC:247: L82417 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. Peter Jay Baskin Sharretts, Paley, Carter & Blauvelt. P.C. 75 Broad Street New York, NY 10014 RE: The tariff classification of footwear from China Dear Mr. Baskin: In your letter dated February 4, 2005, you requested a tariff classification ruling for a ladies textile slipper on behalf of GMA Accessories, Inc. The sample, which you identify as style SLP-9637 (“Mary Jane”) has an upper and outer sole of non-vegetable fiber textile material. The slipper has a textile strap across the instep that secures to a plastic button. The applicable subheading for the slipper will be 6405.20.90 Harmonized Tariff Schedule of the United States, (HTS), which provides for other footwear, with uppers of textile materials, other. The general rate of duty will be 12.5 percent ad valorem. The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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 

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