The tariff classification of footwear from China

N003618 November 30, 2006 CLA-2-64:RR:NC:247: N003618 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. Charles D. Ashear Paris Asia, LTD. 350 Fifth Avenue – Floor 70 New York, NY 10118 RE: The tariff classification of footwear from China Dear Mr. Ashear: In your letter dated November 21, 2006, you requested a tariff classification ruling for a textile slipper-sock.       The submitted sample, identified as Style 57L70100X is described as having an outer sole and a separately sewn-on outer sole of 99% polyester/1% spandex knit material. The outer sole features PVC traction dots and a knit instep strap with a button closure. Style 57L70100X has a separately identifiable outer sole component that encompasses the entire underfoot area that is sewn to the upper and is not designed to be worn inside other footwear. In this regard, the item is classified in Chapter 64, Harmonized Tariff Schedule of the United States, (HTSUS), The applicable subheading for Style 57L70100X will be 6405.20.90, HTSUS, which provides for other footwear: with uppers of textile materials: other. The general rate of duty will be 12.5 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/. 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