The tariff classification of a child's slipper from China

NY 874882 JUNE 26, 1992 CLA-2-64:S:N:N3D:346 M 874882 CATEGORY: Classification TARIFF NO.: 6405.20.9090 Mr. John M. Peterson Neville, Peterson & Williams 39 Broadway New York, New York 10006 RE: The tariff classification of a child's slipper from China Dear Mr. Peterson: In your letter dated June 10, 1992, on behalf of your client Totes, Incorporated, you requested a classification ruling. The submitted sample, no style # indicated, is a child's textile slipper bootie that has an upper made of, you have stated "knit acrylic". The bootie also has a foam padded midsole and an outer sole, which you have also stated, is made of a "PVC backed woven nylon textile material" with rubber/plastic trapezoid shaped traction designs. We note that the item has a "soft" sole and that the pvc designs are raised approximately 1/32 inch or less above the uncoated areas. We also note that you have furnished, with your request, a breakdown of the percentage of the textile sole that is covered by the plastic designs. Your figures indicate that 45-46% of the sole is covered by these designs. In accordance with the rulings of our Headquarters, the subject bootie has a sole with an external surface predominately of textile material. We further note that the sample is not marked with the country of origin. Although this style is presumably a prototype sample for which marking is not necessarily required, when commercial shipments are imported, marking, indicating the country of origin, will be required. If the booties have not been marked to indicate the country of origin, they will not meet the requirements of 19 U.S.C. 1304. According to that Section, the booties 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." The applicable subheading for the slipper will be 6405.20.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the sole's external surface is predominately other than rubber, plastic, leather or composition leather; in which the upper's external surface is predominately textile materials; in which the upper, by weight, predominately consists of fiber other than vegetable fiber or wool; and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem. This ruling is being issued under the provisions of Section l77 of the Customs Regulations (l9 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport