The tariff classification of footwear from China

NY M86771 October 2, 2006 CLA-2-64:RR:NC:SP:247 M86771 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Yvonne M. Whitley The Millwork Trading Co. Ltd. 1359 Broadway – 21St Floor New York, NY 10018 RE: The tariff classification of footwear from China Dear Ms. Whitley: In your letter dated September 13, 2006, on behalf of Limited Too, you requested a tariff classification ruling. The submitted sample, identified as “Cozy Mary Jane” slippers, Style #1536, is a textile upper, closed toe, closed heel house slipper intended exclusively for indoor use. This indoor slipper is said to have an upper made of a 100% micro polyester textile material, with a decorative textile cutout appliqué of a pink piglet sewn onto the toe area and a knit textile button down closure strap crossing at the instep. The slipper also has a separately sewn-on, knit textile material outer sole with an applied pattern of evenly spaced, 1/8-inch diameter rubber/plastic traction dots, spaced approximately ¼-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. We note that this textile sole slipper is not designed for wear inside a shoe. The applicable subheading for the slippers, identified “Cozy Mary Jane” Style #1536, 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