The tariff classification of footwear from China

N033801 August 7, 2008 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Mr. Ian Weintraub Powerhouse Customs Brokerage Services, Inc. 179-30 149th Ave., Suite 100 Jamaica, NY 11434 RE: The tariff classification of footwear from China Dear Mr. Weintraub: In your letter dated July 17, 2008, on behalf of Q Marketing Group Ltd., you requested a tariff classification ruling for a house slipper. The submitted sample is identified only as a “Slipper Sock,” with no style number indicated. The slipper has a closed toe/closed heel knit sock-top upper that you state is made of polyester textile material. This slipper, which we presume is intended for indoor use, also has a molded rubber/plastic sole to which a thin layer of textile fabric material has been permanently adhered to the outer surface. Visual examination indicates that textile is constituent material of the outer sole that is mostly in contact with the ground. The applicable subheading for the “Slipper Sock” indoor use slipper will be 6405.20.9015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: other…house slippers. 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