The tariff classification of footwear from China

NY I85801 September 17, 2002 CLA-2-64:RR:NC:TA:347 I85801 CATEGORY: Classification TARIFF NO.: 6404.20.60 Ms. Irene Kwok Concept 3 LTD C/O Mr. Zakir Ally 12 W 57th St., 5th Floor New York, NY 10019 RE: The tariff classification of footwear from China Dear Ms. Kwok: In your letter dated August 26, 2002 you requested a tariff classification ruling. The submitted sample, identified as item “C-75499,” is a pair of closed-toe, open-heel slippers with knit textile material uppers and thin soft leather outer soles. The slippers also have 1-inch thick foam plastic midsoles, which account by weight for well over 10% of the total weight of the shoe. It is the determination of this office that 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. The slippers are packed for retail sale in a thin, see-through sheer nylon mesh bag that is cinch tied together on top by a ribbon. The applicable subheading for the item identified as “C-75499,” a pair of slipper packed in a sheer nylon mesh bag 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% ad valorem. 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 of the pair should both 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