The tariff classification of footwear from China

NY J80243 January 29, 2003 CLA-2-64:RR:NC:TA:347 J80243 CATEGORY: Classification TARIFF NO.: 6404.20.60 Mr. Jeff Thayer Triple T. Trading 6026 31st St. Ave NE Marysville, WA 98271 RE: The tariff classification of footwear from China Dear Mr. Thayer: In your letter dated January 22, 2003 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #8834, is a closed-toe, closed-heel slipper-type shoe that does not cover the ankle. The shoe has as you state, a 100% textile material upper that features a fleece-like textile material instep trim band, inner lining, insole and midsole wrap, plus a 1-1/2 inch thick foam plastic midsole and a thin suede leather material outer sole that will contact the ground. Since you have not provided any actual component material by weight percentage figures for this shoe, we have determined, based on our best estimate of the proportions of the materials we see, that the textile plus the rubber and the plastics materials present account for at least 50 percent or more of the total weight of all the component materials that make up this shoe. In addition, it is the finding of this office that the total weight of rubber and plastics materials present also account for 10 percent or more of the total weight of this shoe. Therefore, the applicable subheading for this shoe, identified as Style #8834, 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. 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. We note that the sample you have provided for this ruling request has not been marked with its country of origin. Therefore, if imported as is, this shoe does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. 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