The tariff classification of footwear from Vietnam.

NY J85980 July 21, 2003 CLA-2-64: RR: NC: TA: 347 J85980 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. David M. Meyer D J S International Services, Inc. 8411 Sterling Street Suite 101 Irving, TX 75063 RE: The tariff classification of footwear from Vietnam. Dear Mr. Meyer: In your letter dated July 01, 2003, you requested a tariff classification ruling. The six submitted samples are described as follows: Style # BSS079 is a woman’s closed-toe, closed-heel slipper that covers the ankle. The slipper has, as you indicate, a “Satin finish” textile material upper, an elastic-shirring band around the mid-heel, a padded satin-faced insole and a flat rubber/plastic outsole. Style # BSS005R is a woman’s closed-toe, closed-heel slipper that does not covers the ankle. The slipper has a “Satin finish” textile material upper, a ¼-inch wide elasticized band traversing over the top-line of the vamp, a padded satin-faced insole and a flat rubber/plastic outsole. Style # BSS002 is a woman’s closed-toe, open-heel slipper that does not cover the ankle. The slipper has a “Satin finish” textile material upper that features a embroidered “closed eyelid” in the middle of the vamp, a padded satin-faced insole and a flat rubber/plastic outsole. Style # BSS074 is a woman’s open-toe, open-heel, slip-on sandal. The textile upper consists of approximately 1 ½-inch wide Y-configured toe-thong strap, the ends of which penetrate and are secured to a foam-padded insole that is sewn to a rubber/plastic outsole. Style # BSS070 is a woman’s open-toe, open-heel, slip-on sandal. The textile upper consists of approximately 1 ½-inch wide Y-configured toe-thong strap, the ends of which penetrate and are secured to a foam-padded insole that is sewn to a rubber/plastic outsole. Style # BSS046 is a woman’s open-toe, open-heel, slip-on sandal. The textile upper consists of approximately 1 ½-inch wide Y-configured toe-thong strap, the ends of which penetrate and are secured to a foam-padded insole that is cemented to a flat ¾-inch thick rubber/plastic outsole. The applicable subheading for the slippers, identified as Style # ‘s BSS079, BSS005R, BSS002, BSS074, BSS070 and BSS046, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, not having a foxing-like band: which is 10% or more by weight of rubber or plastics: other. The rate of duty will be 37.5% ad valorem. Additionally, we note that slipper identified as Style # BSS046 is not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the slipper 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.” Please be advised that future ruling requests for footwear should be limited to a maximum of 5 items of the same class or kind. 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