The tariff classification of a ladies’ house slipper from China

PD G87645 March 13, 2001 CLA-2-64:RR:NC:TP:D29 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. Mike Diep TT Group Ltd. 1806 Wharncliffe Rd. S. London, Ontario N6L 1K1 Canada RE: The tariff classification of a ladies’ house slipper from China Dear Mr. Diep: In your letter dated February 19, 2001 you requested a tariff classification ruling. The submitted sample, identified as style #L98020, is a ladies’ open-heeled house slipper. The upper is of textile material, and the separately-applied outer sole is of rubber/plastic covered with a layer of fabric. It is the fabric that forms the outer sole’s external surface area. The slipper features a decorative bow at the instep, and both the insole and the instep edge of the upper contain foam padding for comfort. In addition, we note that the sample is not marked with its country of origin. Therefore, if imported as is, it 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.” We are returning the sample as you requested. The applicable subheading for the slipper 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; with 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