The tariff classification of footwear from China

NY M85923 September 15, 2006 CLA-2-64:RR:NC:SP:247 M85923 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Francine Ramsey Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of footwear from China Dear Ms. Ramsey: In your letter dated August 23, 2006 you requested a tariff classification ruling. The submitted half pair sample, identified as Item #55870 “Boot” slipper, is stated to have a cow suede leather upper, a soft pile polyester fleece lining to keep the wearer’s foot warm and a non-slip rubber/plastic outer sole. This slip-on type shoe does not cover the ankle, comes in sizes small, medium large and extra large and is made for wear by women or is of a type commonly worn by both sexes. The slipper/shoe will be valued, we presume, over $2.50 per pair. The applicable subheading for this slipper/shoe, identified as Item #55870 “Boot,” will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; which is valued over $2.50 per pair; for other persons. The rate of duty will be 10% 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 shoe you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, the shoes do not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. 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