The tariff classification of textile footwear from China.

NY G88583 April 9, 2001 CLA-2-64:RR:NC:TP:347 G88583 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Irwin A. Seltzer Union-Transport, USA 2975 Kennedy Blvd. Jersey City, New Jersey 07306 RE: The tariff classification of textile footwear from China. Dear Mr. Seltzer: In your letter dated March 22, 2001, written on behalf of your client, S. Goldberg & Co., Inc., you requested a tariff classification ruling. You have submitted a sample of what you refer to as a “Stride Rite Slipper,” style #A0642ACSR. This is a slip-on shoe with closed toes and closed heels, and an upper made up of textile material. The outer sole is also made up of textile material, and two pieces of separately applied rubber/plastics material inserted into the outer sole that makes up most of the area at the ball of the foot and the heel area. Your laboratory analysis indicates the external surface area of the outer sole to be 52 percent textile and 48 percent rubber/plastics. However, a cautionary notation on the report advises that: “The pattern and construction of this particular outer sole has resulted in an indistinct boundary defining the material in contact with the ground.” It is our observation that the constituent material of the outer sole having the greatest external surface area in contact with the ground is rubber/plastics. The applicable subheading for the “Stride Rite Slipper,” style #A0642ACSR will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of predominately rubber or plastics and uppers of textile materials, footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, which is 10% or more by weight of rubber or plastics. The rate of duty will be 37.5% ad valorem. We also note that the submitted sample is not marked with the country of origin. Therefore, if imported as is, the sample 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