The tariff classification of footwear from China

NY M83166 May 26, 2006 CLA-2-64:RR:NC:SP:247 M83166 CATEGORY: Classification TARIFF NO.: 6404.20.40 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 May 5, 2006 you requested a tariff classification ruling. The submitted sample, identified as Style #GMW0020, is a women’s moccasin-type indoor slipper with a predominately textile material upper and a suede leather outer sole. The external surface of the upper also includes a ¾-inch high suede leather sidewall, sewn on at the sole and encircling the upper, a small leather collar behind the heel and a sewn on suede leather lace tied in a bow over the vamp. The slipper has a man-made textile fleece lining and a foam rubber/plastic padded, textile material faced insole. You have provided the component material weight breakdown percentage measurements on a separate production form, stating that this shoe by weight is 10.1% rubber and plastics, 36% textiles and 53.9% leather. Based on your submitted weight breakdown percentage totals, this shoe is presumed to be not over 50% by weight of textiles plus rubber and plastics materials. In a telephone conversation with this office, you stated that the slipper is valued at over $2.50 per pair. The applicable subheading for the women’s slipper, identified as Style #GMW0020, will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTSUS), 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 leather or composition leather; in which the shoe, by weight, is not over 50% as a total of textile, rubber and plastics materials; and which is valued over $2.50 per pair. The rate of duty will be 10% 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/. 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 shoe you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, the shoe does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. We are returning the sample as you have 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