The tariff classification of footwear from China

NY L88967 December 8, 2005 CLA-2-64:RR:NC:SP:247 L88967 CATEGORY: Classification TARIFF NO.: 6402.99.18, 6404.19.35 Mr. Gene Y. Taguchi Hitachi Transport System (America), Ltd. 1640 W. 190th St. Torrance, CA 90501 RE: The tariff classification of footwear from China Dear Mr. Taguchi: In your letter dated November 15, 2005, on behalf of Marukyo USA, Inc., you requested a tariff classification ruling for four half pair samples of indoor slipper shoes that you have marked with black ink as items A, B, C and D. The three samples that you identify as Item A “Red W/White Poka Dots,” Item B “Grey Tatami” and Item C “Yellow Plus Doggy,” are all open-toe, open-heel slippers, with textile material uppers, foam plastics midsoles and sewn-on, rubber/plastic outer soles. The sample identified as Item D “Pink” is an open-toe, open-heel, slip-on shoe, with a mostly rubber/plastics material external surface area upper (ESAU) that has a few small patches of textile material embroidery across the vamp, shaped like a little dog among flowers. Based on visual estimates, we will presume that the textile material embroidery on the surface of the upper, accounts for less that 10% of the external surface area of the shoe’s upper. The shoe also has a rubber/plastic outer sole. The applicable subheading for the three sample slippers, identified as Item A “Red W/White Poka Dots,” Item B “Grey Tatami” and Item C “Yellow Plus Doggy,” 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 applicable subheading for the slipper/shoe, identified as Item D “Pink,” will be 6402.99.18, HTS, which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. We note that the submitted sample slippers are not marked with the country of origin. Therefore, if imported as is, the slippers will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the slippers will 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.” We are returning the samples 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