The tariff classification of footwear from China

NY M82700 May 15, 2006 CLA-2-64:RR:NC:SP:247 M82700 CATEGORY: Classification TARIFF NO.: 6405.90.90 Mr. Greg Mullin Green Market Services Co., Inc. 1105 West Chestnut St. Brockton, MA 02301 RE: The tariff classification of footwear from China Dear Mr. Mullin: In your letter dated April 20, 2006 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #SS20689, is a women’s closed-toe, open-heel indoor slipper. The slipper has a sheepskin shearling upper with an external surface area material of fur side out sheep hair or fur. The slipper also has a sheepskin fur material faced insole and a rubber/plastics outer sole. The applicable subheading for the slipper, identified as Style #SS20689, will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, other, other. 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 slipper is 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.” 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