The tariff classification of footwear from China.

NY C89177 June 24, 1998 CLA-2-64:RR:NC:TA:347 C89177 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Laura Denny CBT International, Inc. 110 West Ocean Blvd. Suite 728 Long Beach, CA 90802 RE: The tariff classification of footwear from China. Dear Ms. Denny: In your letter dated June 9, 1998 you requested a classification ruling for a shoe with an outer sole and upper of textile material on behalf of your client , J.B. Research Inc.. You state that style MTP-1 has an upper and outer sole of man-made fabric. A type of fiberfill wadding serves as a filler creating a soft bootie. An insole which contains magnets has been inserted and placed on top of the stitched down-sole. The insole is rugged with reflex points which serve to stimulate and massage the feet. The purpose of this slipper, you explain, is to provide magnetic therapy. The applicable subheading for style MTP-1 will be 6405.20.90 Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, with outer soles of other than rubber, plastics, leather or composition leather and uppers of textile material, other. The rate of duty is 12.5 percent ad valorem. The submitted sample is not marked with the country of origin. Therefore, if imported as is, 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 this ruling letter 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 this ruling, contact National Import Specialist, Richard Foley at (212) 466-5890. Sincerely, Robert Swierupski Director, National Commodity Specialist Division