The tariff classification of a satin slipper from Bali

PD A88856 November 8, 1996 CLA-2-64-NO:CO:FNIS D09 CATEGORY : Classification TARIFF NO.: 6404.19.35 Harriet Worrell Priority One Brokers, Inc. 3419 Trentwood Blvd. Orlando, Florida 32812 RE: The tariff classification of a satin slipper from Bali Dear Ms Worrell: In your letter received at our New York office on October 24, 1996, you requested a tariff classification ruling on behalf of your client, Sun Teak Co. You submitted one sample which has no name or style number. The shoe is a ladies slip-on with an upper of satin with decorative multi-colored embrodiery and a rubber sole which rises to about one-half inch at the heel. You state the total weight of the shoe is 4.9 ounces and the weight of the rubber at 2.6 ounces represents 53.1 percent of the shoe. We note that the submitted sample is not marked with the country of origin. Therefore if imported as is, the sample will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoes would not be considered 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 above shoe will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface area is predominately textile materials (noting that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is other than athletic footwear; which is not designed to be a protection against water, oil or cold or inclement weather; which is a slip-on type; which does not have a foxing-like band; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5%. 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. Sincerely, Garland J. Ruiz Acting Port Director New Orleans, LA