The tariff classification of slippers from China

PD G85255 January 10, 2001 CLA-2-RR:NC:TP:D29 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. John Casanas A.J. International, Inc. 1300 Midland Avenue – B55 P.O. Box 818 Yonkers, NY 10704 RE: The tariff classification of slippers from China Dear Mr. Casanas: In your letter dated December 13, 2000 you requested a tariff classification ruling on behalf of your client, Cherries Footwear L.L.C. Samples of three styles of ladies’ footwear (SC3098, SC3092, and SC3079) were included with your submission. All three of these styles are open-back slippers with uppers of textile materials. Style SC3098 features a corduroy upper with a strip of plush textile material across the middle from the toe to the instep. This material also extends along the instep edge of the upper and back to the heel area. Style SC3092 has a man-made upper to which sequins have been sewn to form a decorative heart design, and a fluffy trim sewn along the instep. Style SC3079 features a denim upper to which a decorative dog patch has been stitched, and a fluffy trim sewn along the instep. Although you state that the soles of these slippers are of rubber, an examination of each style reveals a separately sewn-on soft textile outer sole with rubber/plastic “traction dots" symmetrically spaced on the bottom external surface. Based on our measurements, the dots are approximately 1/32 inch thick and 1/16 inch in diameter, and are spaced diagonally approximately 3/8 inch apart on center. Previous Headquarters rulings have held that soft outer soles of textile materials with rubber/plastic traction dots of this thickness and similar spacing configurations will have more of the textile material than the rubber/plastic in contact with the ground. The constituent material of the outer soles of these slippers is therefore considered to be textile. In addition, we note that the submitted samples are not marked with their country of origin. Therefore, if imported as is, they will not meet the country of origin marking requirements set out in 19 USC 1304, which state that “every article of foreign origin… imported into the United States shall be marked… in such manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin of an article.” The applicable subheading for styles SC3098, SC3092, and SC3079 will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of other than rubber, plastics, leather or composition leather and uppers of textile materials; other than with uppers of vegetable fibers or with soles and uppers of wool felt. The rate of duty will be 12.5 percent 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 this 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 this ruling, please contact Field National Import Specialist Maryalice Nowak at (716) 646-3463. Sincerely, Joseph J. Wilson Port Director Buffalo, NY