The tariff classification of footwear.

NY M84477 July 3, 2006 CLA-2-64:RR:NC:247: M84477 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Vincent Yung Wing’s International LLC. The Waikiki Landmark 1888 Kalakaua Avenue, C310 Honolulu, HI 96815-1550 RE: The tariff classification of footwear. Dear Mr. Yung: In your letter dated June 14, 2006, you requested a tariff classification ruling for a slipper with a rubber/plastics outer sole and an upper of terry cotton textile material. The submitted sample, for which you have not provided a style number, has an open toe and open heel. You state that the plastics material of the sole weighs 17 grams and the terry cotton upper weighs 19 grams. The rubber/plastics material accounts for over 10 percent of the weight of the footwear, thereby precluding classification under subheading 6404.19.25 or 6404.19.30 Harmonized Tariff Schedule of the United States, (HTSUS). The applicable subheading for the submitted slipper will be 6404.19.35, HTSUS, which provides for footwear, with outer soles of rubber/plastics and uppers of textile materials, other, footwear with open toes or open heels. The rate of duty will be 37.5 percent 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 submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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