The tariff classification of footwear from China

NY M82705 May 16, 2006 CLA-2-64:RR:NC:SP:247 M82705 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Stephanie De Silva Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of footwear from China Dear Ms. De Silva: In your letter dated April 18, 2006 you requested a tariff classification ruling. The submitted sample that is identified by name as “Icelandic Scented Booties” and as item reference PP1039938, is a women’s boot-like indoor slipper with a man-made textile knit pile material, “faux fur” upper that covers the ankle. The slipper also has a 1-inch thick, foamed rubber/plastic midsole and a separately sewn-on textile outer sole with small, circular rubber/plastic tractions dots, evenly spaced about ½-inch apart on center. The slipper is made with a hidden pocket sewn into the interior top instep portion of the textile upper, which you state is designed to hold scented plastic EVA beads. The applicable subheading for this indoor slipper, identified as Icelandic Scented Booties, item reference PP1039938, will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other 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. 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/. 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