The tariff classification of footwear from China

N025154 April 7, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6405.90.9000 Ms. Jeannine Greener Eddie Bauer, Inc. 10401 NE 8th Street, Suite 500 Bellevue, WA 98004 RE: The tariff classification of footwear from China Dear Ms. Greener: In your letter dated March 17, 2008 you requested a tariff classification ruling for a women’s open-toe, open-heel slipper identified as Item #020-3386. The submitted half pair sample is described as a women’s “shearling thong slipper” that you state has an upper of 100% wool shearling and that consists of a “V” configured vamp strap and a toe-thong. The external surface area material of the upper of this wool fur slipper is comprised of the natural hair or wool side of a wool furskin leather material. The slipper also has a shearling wool faced footbed insole and as you state, a leather outer sole. Your letter indicates that the slipper will be valued at over $14 per pair. The applicable subheading for the women’s shearling thong slipper, identified as item #020-3386, will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear; other; other. 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." 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