The tariff classification of footwear from Germany

NY K88008 July 22, 2004 CLA-2-64:RR:NC:247: K88008 CATEGORY: Classification TARIFF NO.: 6403.91.90 Mr. Harald Dittrich H. Dittrich Ohg Bardorferstr 22 97633 Kleineibstadt RE: The tariff classification of footwear from Germany Dear Mr. Dittrich: In your letter received on July 20, 2004, you requested a tariff classification ruling for a pair of sheepskin slippers. You describe the items as style SL/03. The submitted sample is a pair of sheepskin slippers that cover the ankle. The footwear has outer soles of rubber or plastics and uppers of leather. The uppers are composed of sheepskin with the fur side in, although style SL/03 has a folded-over collar exposing a portion of the decorative fur lining. The applicable subheading for style SL/03 will be 6403.91.90 (HTS) which provides for footwear with outer soles of rubber or plastics and uppers of leather, other, covering the ankle, for other persons, other. The general rate of duty will be 10 percent ad valorem. The submitted samples are not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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