The tariff classification of footwear from China

NY J89290 October 1, 2003 CLA-2-64:RR:NC:TA:347 J89290 CATEGORY: Classification TARIFF NO.: 6402.99.60 ; 6404.19.3515 ; 6405.20.9015 Mr. Alex Kang Master Customs Service 11099 S. La Cienega Blvd. Suite 245 Los Angeles, CA 90045 RE: The tariff classification of footwear from China Dear Mr. Kang: In your letter dated September 18, 2003, on behalf of Max Trading Co., you requested a tariff classification ruling. The three submitted half pair footwear items are identified and described as follows: 1. Item # HW02-614 - An open-back, closed-toe house slipper with a man-made plush textile fabric upper that has a large loosely attached textile flower ornament sewn on at the vamp. The slipper has a thick plastic foam midsole with a textile sidewall wrap and a sewn-on rubber/plastic outer sole. 2. Item # Small George - An open-back, closed-toe house slipper with an upper of man-made velour textile fabric that includes a textile fake fur collar. It also has as you state, a sewn-on textile fabric covered rubber/plastic sole. The outer sole of this house slipper consists of unit-molded rubber/plastic that is almost entirely covered with a textile fabric permanently adhered to the external surface that will contact the ground. The purpose of the textile material on the surface of the rubber/plastic sole is not explained. Due to the fact that this type of footwear is inappropriate for outdoor use, this office will consider textile material, which accounts for almost all of the surface area in contact with the ground to be a plausible soling material for this exclusively indoor use slipper-shoe. 3. Item # LP392 - A casual style walking shoe with a functionally stitched together plastic material upper that does not cover the wearer’s ankle. The shoe has a five eyelet lace closure, a plastic tongue and a cemented-on unit molded rubber/plastic bottom that overlaps the upper at the sole by a variable height of ¼-inch to as much as ½-inch or more around most of the lower perimeter of the shoe. We consider this shoe to have a foxing-like band. You have informed this office by telephone that the shoe will be valued at $1.95 per pair. The applicable subheading for the house slipper, identified as Item # HW02-614, will be 6404.19.3515, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. The applicable subheading for the house slipper, identified as Item # Small George, will be 6405.20.9015, HTS, which provides for footwear with uppers of textile material and outer soles of other than rubber, plastics leather or composition leather, other. The rate of duty will be 12.5% ad valorem. The applicable subheading for the shoe identified as Item # LP392 will be 6402.99.60, HTS, which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area measures over 90% rubber or plastics (including any accessories or reinforcements); which has a foxing or a foxing-like band, applied or molded at the sole and overlapping the upper; which is not designed to be a protection against water, oil, or cold or inclement weather; and which is valued not over $3.00 per pair . The rate of duty will be 48% ad valorem. We note that two of the submitted shoes are not marked with the country of origin. Therefore, if imported as is, the shoes will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes 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.” 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