The tariff classification of footwear from China

NY K87650 July 19, 2004 CLA-2-64:RR:NC:SP:247 K87650 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Kevin Maher C Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of footwear from China Dear Mr. Maher: In your letter dated July 6, 2004, on behalf of Nazareth Intl. Inc., you requested a tariff classification ruling. The submitted sample, identified as style #04-380, is a women’s closed-toe, open-heel indoor slipper which you state has a 100% cotton, soft plush textile material upper, a 1-inch thick foam plastic padded textile faced midsole and a separately sewn-on rubber/plastic and textile material outer sole. We note that based on visual estimates, rubber/plastics is the constituent material of this outer sole with the greatest surface area in contact with the ground. You have provided with your submitted documentation, a copy of an “Interim Footwear Invoice” for this slipper which also states (Part A, question 4.) that rubber and/or plastics is the material that “makes up the greatest portion of the external surface area of the sole.” The applicable subheading for the indoor slipper, identified as style #04-380, will be 6404.19.35, 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 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 slipper you have provided for this ruling request has not been marked with its country of origin. Therefore, if imported as is, this slipper 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