The tariff classification of footwear from China

NY L81142 December 13, 2004 CLA-2-64:RR:NC:SP:247 L81142 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. John A. Bessich Follick & Bessich 33 Walt Whitman Road Suite 204 Huntington Station, NY 11746 RE: The tariff classification of footwear from China Dear Mr. Bessich: In your letter dated November 30, 2004, on behalf of your client Ellery Homestyles, Inc., you requested a tariff classification ruling. The submitted half pair sample, identified as Style #ZWL-06-0402A, is a soft textile fleece-like, man-made fiber material upper indoor bootie slipper, approximately 11-inches high. This bootie slipper, which you state is intended for indoor use, has a separately sewn-on, textile material outer sole with an applied pattern of evenly spaced, 3/32 inch diameter rubber/plastic traction dots, approximately 3/8-inch apart on center. It is our observation that the material of the outer sole that mostly contacts the ground on this indoor slipper is textile. You also state that this slipper bootie is padded with down feathers. The applicable subheading for the indoor use (bootie) slipper, identified as Style #ZWL-06-0402A, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of textile material and outer soles of other than rubber, plastics leather or composition leather; in which the fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories or reinforcements not included); and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% 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 shoe you have provided for this ruling request has not been marked with its country of origin. Therefore, if imported as is, the shoe does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. We are returning the sample as you requested. 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