The tariff classification of footwear from China

NY M81973 April 27, 2006 CLA-2-64:RR:NC:SP:247 M81973 CATEGORY: Classification TARIFF NO.: 6404.19.35; 6405.20.90 Mr. K. Mohan Meiyappan Venus Textiles 25861 Wright Street Foothill Ranch, CA 92610 RE: The tariff classification of footwear from China Dear Mr. Meiyappan: In your letter dated April 7, 2006 you requested a tariff classification ruling for two pairs of house slippers with polyester and cotton fiber blend textile fabric uppers and rubber/plastic or predominately textile material outer soles. Sample #1, identified as a “Waffle Weave,” is an open-toe, open-heel indoor slipper with a woven textile fabric material upper, a plastic padded textile faced insole and a sewn-on, rubber/plastic outer sole. Sample #2, identified only as “Terry weave,” is an open-heel, closed-toe indoor slipper with woven velour like polyester, or a blend of polyester and cotton fiber, textile material uppers. The slipper has a separately sewn-on textile material outer sole with a pattern of small plastic traction dots, spaced about ¼-inch apart on center, on the surface in contact with the ground. Based on visual estimates, we have determined that the material of the outer sole that mostly contacts the ground on this indoor use slipper is textile. The applicable subheading for the indoor slipper, identified as “Waffle Weave,” will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTSUS), 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 rubber and/or plastics; 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 indoor use slipper, identified as Sample 2 “Terry weave,” will be 6405.20.90, HTSUS, which provides for other footwear, in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; 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. 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 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