The tariff classification of footwear imported in a plastic sheet bag.

NY H82767 July 3, 2001 CLA-2-64:RR:NC:TA:347 H82767 CATEGORY: Classification TARIFF NO. 4202.92.4500, 6404.19.35 Ms. Stacy L. Weinberg Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt 245 Park Avenue New York, NY 10167-3397 RE: The tariff classification of footwear imported in a plastic sheet bag. Dear Ms. Weinberg: In your letter dated June 21, 2001 you requested a classification ruling on behalf of your client, Mast Industries, Inc., for a women’s slipper imported in a plastic sheet drawstring bag from China. You state that Style 18554 women’s slippers feature a 100% cotton terry upper with an open heel and an outer sole of rubber or plastics. More than 10% of the weight of each shoe is attributable to the rubber/plastics components. The slippers are imported in a PVC bag with trim composed of 100% cotton woven fabric. The bag is circular in shape and features a drawstring closure. You further state that Style 18585 is substantially similar to Style 18554, except the shape of the bag is slightly different, and the textile trim is a different color. We agree with your assertion that the bag and the slippers are seperately classifiable. As you state, the bag is not specially fitted to the slippers and is reusable. The applicable subheading for the footwear will be 6404.19.35, Harmonized Tariff Schedule of the United States, (HTS) which provides for footwear with outer soles of rubber or plastics and uppers of textile material, other, footwear of the slip-on type, other. The general rate of duty will be 37.5 percent ad valorem. The bag is a drawstring travel bag of clear polyvinyl chloride (pvc) designed to contain personal effects during travel. The applicable subheading for the bag will be 4202.92.4500, (HTS) which provides for traveling bags, of sheeting of plastics, other. The general rate of duty will be 20 percent ad valorem. The submitted bag is not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the bag 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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 letter 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, contact National Import Specialist, Richard Foley at (212) 637-7089. Sincerely, Robert Swierupski Director, National Commodity Specialist Division