The tariff classification of footwear from China

NY L83991 May 5, 2005 CLA-2-64:RR:NC:SP:247 L83991 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Ave. Ft. Lauderdale, FL 33301 RE: The tariff classification of footwear from China Dear Mr. Crago: In your letter dated April 19, 2005 you requested a tariff classification ruling. The submitted half pair sample identified as a men’s “mule” slipper, style #W020GB00003, is a closed toe, open-heel, indoor house slipper with a man-made textile material upper that you state is made of 100% polyester fabric. The slipper also has a plastic padded, textile faced insole and a molded rubber/plastic outer sole to which a layer of textile fabric material has been permanently adhered to the outer surface. Note 4(b), Chapter 64, Harmonized Tariff Schedule of the United States (HTS) states that the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. The Explanatory Notes to Chapter 64, HTS, offer the term “when in use” to the external surface area of the outer sole determination. Visual examination of the sole of this slipper, which is intended exclusively for indoor use, indicates that it consists of a unit-molded rubber/plastic to which a thin layer textile fabric has been permanently adhered to the external surface area in contact with the ground. We have determined that the constituent material of the outer sole of this house slipper is textile. The applicable subheading for this indoor house slipper identified as style #W020GB00003 will be 6405.20.9015, 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 upper, by weight, predominately consists of other than vegetable fibers or wool (linings, accessories or reinforcements not included). The rate of duty will be 12.5% ad valorem. There are no visa requirements or quota restrictions applicable. 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, the slipper 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