The tariff classification of footwear from Korea or China

NY L83631 April 8, 2005 CLA-2-64:RR:NC:SP:247 L83631 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Edward C. Flower Alpha International 145th Avenue and Hook Creek Blvd Valley Stream, NY 11581 RE: The tariff classification of footwear from Korea or China Dear Mr. Flower: In your letter dated March 24, 2005, on behalf of Cadie Products Corp., you requested a tariff classification ruling. The submitted sample, identified as Item #M10901SL “Slippers With Memory Insoles” is a closed-toe, open-heel indoor/outdoor slipper shoe which you state has a soft plush textile material upper, a 1-inch thick foam plastic padded textile faced insole and a separately sewn-on rubber/plastic and textile material outer sole. You state in your letter that rubber/plastics is the constituent material of this outer sole with the greatest surface area in contact with the ground. You have also provided with your submitted documentation, a copy of an “Interim Footwear Invoice” for this slipper, stating (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.” Based on visual estimates, we agree that this slipper has a rubber/plastic sole. The applicable subheading for the slipper shoe identified as Item #M10901SL “Slippers With Memory Insoles” 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 the 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