The tariff classification of footwear from China

NY I84543 August 7, 2002 CLA-2-64:RR:NC:TA:347 I84543 CATEGORY: Classification TARIFF NO.: 6404.20.60 Mr. Joel G. McClure Restoration Hardware 2391 West Winton Ave. Hayward, CA 9545 RE: The tariff classification of footwear from China Dear Mr. McClure: In your letter dated July 25, 2002 you requested a tariff classification ruling. The submitted sample is a pair of travel slippers with their accompanying form fitted, zippered carrying pouch. The carrying case/pouch, as you state, is made of the same textile material as the slipper’s upper and is of a matching color. It is also specifically shaped to conform to the dimensions of the pair of slippers it contains and is suitable for long time use. The case/pouch will be classified together with the slippers as a composite good, with the slippers imparting the items essential character. You state that this item will be valued at $4.30 FOB. The slippers, you state, will come in sizes 9, 10 and 11 inches in length and can be considered to be unisex. Each pair of slippers has an upper with an external surface area of, as you state, 100% polyester microfiber textile material and is lined with a cotton terry fabric. They also have outer soles made of a thin sheet of suede leather that contacts the ground when worn. In addition, the slipper also has a foam plastic midsole with a 3/8-inch high plastic heel wedge insert and a softer foam plastic insole layer faced with textile terrycloth fabric. Although you have not provided the actual component material weight percentages for the slipper, we will presume, based on our examination, that the weight of the rubber and plastic component materials is more than 10%, and that the total weight of the textile, rubber and plastic component materials exceeds 50% of the total weight of all the component materials that make up this slipper. Therefore, the applicable subheading for this item identified as a “travel slipper” with its zippered pouch, no style number indicated, will be 6404.20.60, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately leather or composition leather; and which is by weight, over 50% as a total of textile materials, rubber and plastics and 10% or more of rubber and/or plastics. The rate of duty will be 37.5%. We note that the submitted sample is not marked with the country of origin. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. The slippers should be marked to indicate that they are “Made in China.” 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