The tariff classification of footwear from China

 N272521 March 1, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Mr. Vincent Yung International Sales Group 9205 W. Russell Road #240 Las Vegas, NV 89148 RE: The tariff classification of footwear from China Dear Mr. Yung: In your letter dated January 27, 2016, you requested a tariff classification ruling. The submitted sample pair will be returned with your ruling request. The submitted sample, a pair of slippers identified as style name/number “Hale” TS-101, are unisex, closed toe/open heel, house slippers with 100 percent polyester textile uppers. The textile outer soles have closely spaced rubber/plastic traction dots, measuring approximately 5mm in diameter, interspersed on the surface. The constituent material of the outer sole for this slipper is considered to be textile. The vamp of the slipper features the embroidered name “Halekulani.” The slippers will be packed into a non-woven textile shoe bag with a draw-string bearing the same name. You provided an F.O.B. value of $0.95 per pair. The applicable subheading for the unisex style name/number “Hale” TS=101 will be 6405.20.9015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with uppers of textile materials: other: house slippers. The rate of duty will be 12.5 percent ad valorem. Please note the submitted sample doesn’t 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." 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 Stacey Kalkines at: [email protected] Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division