The tariff classification of footwear from China

N016685 September 21, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6405.20.9030, 6405.20.9060 Mr. John M. Peterson Neville Peterson LLP 17 State Street, 19th Floor New York, NY 10004 RE: The tariff classification of footwear from China Dear Mr. Peterson: In your letter dated September 2, 2007, you requested a tariff classification ruling on behalf of Totes-Isotoner Corporation for open-heel slippers identified as Style 58W52A/90271 ((men’s) and 58W53A/90280 (women’s). The submitted samples have outer soles of rubber or plastics to which a “light film” of cotton textile material has been applied to the walking surface. You state that the uppers are made from 72% bamboo/28% polyester fabric, where the bamboo is reconstituted cellulose fiber. In this process, the bamboo pulp undergoes a caustic bath and the fibers are formed using a spinneret. The process that you describe results in the bamboo being made into artificial fibers, Chapter 54, Harmonized Tariff Schedule of the United States, (HTSUS) Note 1(b) noted. For purposes of Chapter 64, HTSUS, footwear having uppers of artificial fibers do not have uppers of vegetable fibers. The applicable subheading for Style 58W52A/90271 (men’s) will be 6405.20.9030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other footwear: with uppers of textile materials: other, for men. The general rate of duty will be 12.5 percent ad valorem. The applicable subheading for Style 58W53A/90280 (women’s) will be 6405.20.9060, HTSUS, which provides for other footwear: with uppers of textile materials: other, for women. The general rate of duty will be 12.5 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 samples are not marked with the country of origin. Therefore, if imported as is, they 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