The tariff classification of footwear from China

N043085 November 13, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.3515 Ms. Angela Tabick Unipac Continental 182-16 147 Avenue, 2nd Floor Jamaica, NY 11413 RE: The tariff classification of footwear from China Dear Ms. Tabick: In your letter dated October 23, 2008, on behalf of your client SNT, you requested a tariff classification ruling. The submitted sample, no style name or number indicated, is a pair of slippers for indoor use that have uppers with open-toes and open-heels, which you state are made of a terrycloth textile material. The slipper also has a foamed plastic padded footbed/insole with a textile facing and a separately sewn-on flat, approximately 1/8-inch thick rubber/plastic outer sole. The applicable subheading for the submitted slippers, no style name or number indicated, will be 6404.19.3515, 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…house slippers. 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/. 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