The tariff classification of textile footwear from China.

NY G86762 February 20, 2001 CLA-2-64:RR:NC:TP:347 G86762 CATEGORY: Classification TARIFF NO.: 6404.19.30 Mr. Peter Jay Baskin Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of textile footwear from China. Dear Mr. Baskin: In your letter dated January 31, 2001, written on behalf of your client, GMA Accessories, Inc., you requested a tariff classification ruling. You have submitted two styles of what you refer to as “Slipper Booties,” style #EU-2048 as being made of textile knit, composed of 95% acrylic and 5% spandex synthetic fibers with a separately attached artificial fur cuff collar made of 80% polyester and 20% acrylic. The footwear also features two pieces of PVC material separately applied to the outer sole. Visual examination of the outer sole indicates that the constituent material of the outer sole having the greatest external surface area in contact with the ground is the rubber/plastics material. You state that “Slipper Bootie” style #DVP-1000-Modified-1 is a 3D animal sock of a knit material composed of 100% synthetic acrylic fibers, with a pig head design, and which you state will also feature PVC materials separately applied to the outer sole. You state that the applied PVC heel and sole for this style will be the same as those on “Slipper Bootie” style #EU-2048. You state that “Slipper Bootie” style #EU-2048-Modified is the same as “Slipper Bootie” style #EU-2048, except that in lieu of PVC materials separately applied as a heel and as a sole, it will have separately applied rubber non-skid print grippers at the bottom. You have not provided a sample of this style, but you have included an illustration that depicts the placement of the “rubber grippers” that will be applied to the bottom of the slipper. We cannot issue you a binding classification ruling for this style unless you provide us with a sample of the footwear. The external surface area of the sole (ESAS) cannot be clearly determined by the illustration. The applicable subheading for the “Slipper Bootie” style #EU-2048, and “Slipper Bootie” DVP-1000-Modified-1 will be 6404.19.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber/plastics and uppers of textile materials, other, footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, footwear which is less than 10% by weight or rubber or plastics. The rate of duty will be 12.5% ad valorem. We also note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the samples submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes 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.” 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