The tariff classification of footwear from China

NY M87025 October 13, 2006 CLA-2-64:RR:NC:SP:247 M87025 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Irina Parker Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10120-1196 RE: The tariff classification of footwear from China Dear Ms. Parker: In your letter received September 25, 2006 you requested a tariff classification ruling. The submitted sample, identified as the “Japanese 2-in-1 Convertible Slipper,” is a women’s closed-toe, open-heel house slipper for indoor use. The slipper has a man-made terrycloth textile material upper that can be converted into an open-toe “V” shape configured textile strap upper with a toe-thong, when the front vamp section is removed by the use of a slide fastener. The slipper also has a textile footbed insole, a 1-inch thick foam rubber/plastic midsole and a textile material outer sole. The applicable subheading for this indoor slipper, identified as the “Japanese 2-in-1 Convertible Slipper,” 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 slippers 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