The tariff classification of footwear from China

NY F83169 February 28, 2000 CLA-2-64:RR:NC:TA:347 F83169 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Shanon Bartel Pleasant Company 8400 Fairway Place Middleton, WI 53562-2554 RE: The tariff classification of footwear from China Dear Ms. Bartel: In your letter dated February 21, 2000 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #5001, is a woman’s open heel slipper. It has an imitation fur-like upper, which is a textile fabric of knit pile construction consisting, you state, of 80% acrylic and 20% polyester man-made fibers. The slipper also has a textile faced foam plastic midsole, approximately 1-inch thick, and a rubber/plastic outer sole. We note that the slipper has a white textile label sewn on at the heel seat with the words “American Girl” prominently displayed in bold red lettering. This slipper is not considered properly marked even though it has the country of origin marking “Made in China” molded onto the bottom of its rubber/plastic outer sole. It will require special marking under the provisions of 19 C.F.R. 134.46, which states that, in any case in which the words “United States” or “American,” the letters “U.S.A.,” any variation of such words or letters, or the name of any city or locality in the U.S., or the name of any foreign country or locality other than the country or location in which the article was manufactured or produced, appear on any imported article or its container, there shall appear, legibly and permanently, in close proximity to such words, letters or name, and in at least comparable size, the name of the country of origin preceded by “Made in,” “Product of,” or other such words of similar meaning. Therefore as is, this slipper will not be considered legally marked for importation into the U.S. The applicable subheading for this slipper, Style #5001, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37% ad valorem. 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 Richard Foley at 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division