The tariff classification of footwear from China

N036301 September 9, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Ms. Leonor Ferrer Ferrer Brokers, Inc. 9840 Via de la Amistad San Diego, CA 92154-7283 RE: The tariff classification of footwear from China Dear Ms. Ferrer: In your letter received August 22, 2008, on behalf of Hikiu International, you requested a tariff classification ruling for two half pair samples of women’s and/or unisex wear house slippers. The samples are two large overstuffed slippers, both with man-made textile material uppers in the shape of animal characters complete with ears, snouts/noses, horns, tails and plastic button eyes. One slipper in the shape of a fuzzy lion is of the slip-on type with a closed toe and an open heel, while the other slipper is shaped like a cow with a puffy snout and is a slip-on with a closed toe and heel and covers the ankle. Both slippers also have foamed plastic padded insoles with textile facings and outer soles of rubber or plastic, with rubber or plastic being the constituent material of the outer sole having the greatest surface area in contact with the ground. The applicable subheading for the two animal shape slippers, no style names or numbers indicated, will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open-toes or open-heels, or is a slip-on without a foxing or foxing-like band; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% 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 samples are 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 samples 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