The tariff classification of footwear from China

NY M86903 October 20, 2006 CLA-2-64:RR:NC:SP:247 M86903 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Jixin Zong International Integration LLC 1970 W. Holt Ave. Pomona, CA 91768 RE: The tariff classification of footwear from China Dear Mr. Zong: In your letter received September 27, 2006 you requested a tariff classification ruling. The three submitted half pair samples, identified as style #’s 403, 404 and 407, are open-heel and/or open-toe indoor slippers with, you state, cotton textile material uppers, textile faced and padded insoles that have a layer of cardboard between the padding layers, and separately sewn-on rubber/plastic outer soles. You indicate in your letter that these are “disposable bathroom slippers” that are not intended for more than one or two days use and that they will only be valued at less than 50 cents per pair. Although you state that these slippers are not constructed for extended use, they are not classified under the tariff number you have suggested. The applicable subheading for the three sample slippers, identified as your style #’s 403, 404 and 407, will be 6404.19.35, 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 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. 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 slippers are 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