The tariff classification of footwear from China

N254466 June 24, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3915 Ms. Tina A. Cavaretta Randa Accessories Leather Goods, LLC 200 James Drive East St Rose, Louisiana 70087 RE: The tariff classification of footwear from China Dear Ms. Cavaretta: In your letter dated June 3, 2014 you requested a tariff classification ruling. The submitted sample identified as style #WBF14-0021 is a closed toe/open heel men’s house slipper. The upper is 100 percent man-made textile and the outer sole is predominantly rubber or plastics. The slipper’s outer sole consists of two large rubber and plastics pieces with raised “dots” covering most of the underfoot. The outer sole measures less than 3.5 mm in thickness and qualifies it as a “house slipper” pursuant to Statistical Note 1(d)(i) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the men’s slipper will be 6404.19.3915, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear of the slip-on type; footwear that is more than 10 percent by weight of rubber or plastics; other: house slippers. 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/. The sample you have submitted does not appear to be properly marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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 Stacey Kalkines at: [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division