The tariff classification of slippers from China

PD H86090 January 9, 2002 CLA-2-RR:NC:TP:D29 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. Donald Simpson Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of slippers from China Dear Mr. Simpson: In your letter dated December 11, 2001 you requested a tariff classification ruling on behalf of your client, Ayhan Eroltu. Samples of two styles of ladies’ animal slippers (Item #AOR001, Panda, and #JSL335-2, Dog) were included with your submission. Each of these styles features a plush textile upper in the shape of an animal face and a sole of textile material covered with symmetrically spaced plastic "traction dots." Based on our measurements, the dots on Item #AOR001 are approximately 1/16 inch in diameter and are spaced diagonally approximately 1/4 inch apart on center. The dots on Item #JSL335-2 are also approximately 1/16 inch in diameter, and they are spaced diagonally approximately 3/4 inch apart on center. Previous Headquarters rulings have held that soft outer soles of textile material with rubber/plastic traction dots of this size 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 Item #AOR001, Panda, and Item #JSL335-2, Dog, 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