The tariff classification of three house slippers from China

PD D80158 August 11, 1998 CLA-2-64:K:TC:A4:D23 D80158 CATEGORY: Classification TARIFF NOS.: 6404.20.6060; 6405.20.9015 Mr. Mal Franco Cherries Footwear, Inc. 350 Fifth Avenue, Suite 7706 New York, NY 10018 RE: The tariff classification of three house slippers from China Dear Mr. Franco: In your letter dated July 9, 1998, your company requested a tariff classification ruling. You included three samples, designated styles S-1, S-2 and S-3, and described them as indoor slippers. Style S-1 has an outer sole of textile materials with traction dots of rubber/plastics, a foam mid-sole without a stiffener, and an upper of 100% acrylic material. Styles S-2 and S-3 have outer soles of leather and uppers of 100% acrylic material. The slippers will be imported from China. We note that the enclosed samples are not marked with the country of origin. Therefore, if imported as is, the slippers will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the slippers would not be considered legally marked under the provisions of 19 C.F.R. 134.11. The applicable subheading for style S-1 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 duty rate will be 12.5% ad valorem. The applicable subheading for styles S-2 and S-3 will be 6404.20.6060, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials; footwear with outer soles of leather or composition leather; other. The duty rate will be 37.5% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations. 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, John J. Martuge Area Director, JFK Airport