The tariff classification of footwear from China

NY M85427 August 18, 2006 CLA-2-64:RR:NC:SP:247 M85427 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. Jack Macken Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of footwear from China Dear Mr. Macken: In your letter dated August 8, 2006, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling. The submitted sample, identified as “Mary Jane Slippers” PP# 354340, is described as a textile upper, closed toe, closed heel house slipper intended exclusively for indoor use. This indoor slipper has an upper comprised of a soft, man-made micro-fleece fiber textile material upper that features a white embroidered “snowflake” above the toe area and a textile strap with a button closure across the instep. The slipper also has a separately sewn-on, textile material outer sole with an applied pattern of evenly spaced, 1/4-inch diameter rubber/plastic traction dots, approximately 3/4-inch apart on center. It is our observation 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 “Mary Jane Slippers” PP# 354340, 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 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 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 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