CBP Ruling M85925: The tariff classification of footwear from China

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M8 M85925 (September 13, 2006)

Tariff classification

Headings: 6404

Product description

You have submitted samples of style 29380/Red and 55910/Snowflake. You identify the items as slippers with outer soles of rubber/plastics and uppers of polyester textile material. Both styles have open heels. The sample of style 55910/Snowflake has a sewn-in label indicating 5307-7503 “Cow Suede Leather Upper, Balance Man Made Materials, Made In China.” In a telephone conversation with National Import Specialist, Richard Foley on September 8, 2006, you explained that the wrong label was sewn into the sample slipper at the factory and the problem will be corrected before importation. Please note that separate Federal Trade Commission (FTC) marking requirements exist regarding country of origin, fiber content, and other information that must appear on many items. You should contact the FTC, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item.

CBP rationale

The applicable subheading for style 29380/Red and 55910/Snowflake will be 6404.19.35, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear, with outer soles of rubber/plastics and uppers of textile materials, other, footwear with open toes or open heels, other.

Full text

NY M85925 September 13, 2006 CLA-2-64:RR:NC:247: M85925 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Francine Ramsey Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of footwear from China Dear Ms. Ramsey: In your letter dated August 23, 2006, you requested a tariff classification ruling for two footwear styles. You have submitted samples of style 29380/Red and 55910/Snowflake. You identify the items as slippers with outer soles of rubber/plastics and uppers of polyester textile material. Both styles have open heels. The sample of style 55910/Snowflake has a sewn-in label indicating 5307-7503 “Cow Suede Leather Upper, Balance Man Made Materials, Made In China.” In a telephone conversation with National Import Specialist, Richard Foley on September 8, 2006, you explained that the wrong label was sewn into the sample slipper at the factory and the problem will be corrected before importation. Please note that separate Federal Trade Commission (FTC) marking requirements exist regarding country of origin, fiber content, and other information that must appear on many items. You should contact the FTC, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. The applicable subheading for style 29380/Red and 55910/Snowflake will be 6404.19.35, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear, with outer soles of rubber/plastics and uppers of textile materials, other, footwear with open toes or open heels, other. The rate of duty will be 37.5 percent 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/. 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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