The tariff classification of footwear from China.

NY I83127 July 3, 2002 CLA-2-64: RR: NC: TP: 347 I83127 CATEGORY: Classification TARIFF NO.: 6405.20.30; 6405.20.90 Ms. Stacy L. Weinberg Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 245 Park Avenue 33rd Floor New York, NY 10167-3397 RE: The tariff classification of footwear from China. Dear Ms. Weinberg: In your letter dated June 14, 2002 on behalf of your client Mast Industries Incorporated, you requested a tariff classification ruling. The two submitted are described as follows: Style # 156-592 – A woman’s closed-toe, open-heel slipper with an upper external surface area comprised of woven cotton material, a foam-padded insole and an outer sole of textile material that is covered with an evenly spaced pattern of rubber/plastic dots. The protruding dots are rounded on the ground contact side and are approximately 2 mm in diameter. You have also provided a laboratory report that indicates that the external surface area of the outer sole is comprised of 38% rubber/plastic dots and 62% textile material. From our review of your submitted laboratory report and visual assessment of the slipper, we are able to determine that the constituent material of the outer sole having the greatest external surface area in contact with the ground is textile. You state that style # 156-592 represents style numbers 155-590, 156-592, 156-597, 157-861 and 157-872 with the only differences being different colors and fabric patterns. We will presume that the construction and materials will stay the same for these listed samples. The applicable subheading for Style numbers 156-592, 155-590, 156-592, 156-597, 157-861 and 157-872 will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile materials, in which there is a line of demarcation between the sole and the upper, and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (lining, accessories and reinforcements not included). The rate of duty will be 7.5% ad valorem. Style # 155-358 - A woman’s closed-toe, open-heel slipper with an upper external surface area comprised of man-made woven textile material, a foam-padded insole and an outer sole of textile material covered with an evenly spaced pattern of rubber/plastic dots. The protruding dots are rounded on the ground contact side and are approximately 2 mm in diameter. You have also provided a laboratory report that indicates that the external surface area of the outer sole is comprised of 38% rubber/plastic dots and 62% textile material. From our review of your submitted laboratory report and visual assessment of the slipper, we are able to determine that the constituent material of the outer sole having the greatest external surface area in contact with the ground is textile. The applicable subheading for Style # 155-358, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile materials, in which the upper, by weight, predominately consists of fibers other than vegetable fibers or wool, and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem. We also note that the submitted slippers are not marked with the country of origin. Therefore, if imported as is, the footwear submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the footwear 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.” We are returning your samples as requested. 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division