The tariff classification of footwear from China

N016686 September 21, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6405.20.9060 Mr. Patrick Fox VF Outdoor, Inc. 6550 Katella Avenue Cypress, CA 90630 RE: The tariff classification of footwear from China Dear Mr. Fox: In your letter dated September 4, 2007 you requested a tariff classification ruling. The submitted sample, identified by a hang-tag as the “Eski Slipper” style #24903, is a women’s closed-toe, open heel house slipper for indoor use. The slipper has a predominately textile man-made fiber material upper with a plush fur-like textile collar edging and a plush fur-like textile faced insole. The slipper also has a separately attached outer sole of, as you state, a “canvas cheesecloth type” textile material with some widely spaced flower-like indentations that have slightly raised rubber/plastic outlined edges for traction. Since you do not provide any actual measurements, based on visual estimates we will presume that for classification purposes the constituent external surface area material of the outer sole that mostly contacts the ground on this indoor slipper is textile. The applicable subheading for the sample item, identified as the “Eski Slipper” style #24903, will be 6405.20.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, with uppers of textile materials, other, other…for women. 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 submitted sample is not marked with the country of origin. Therefore, if imported as is, the footwear 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