The tariff classification of a slipper sock from China

N036361 September 9, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.20.4060 Ms Kate Grible Abercrombie & Fitch Trading Co. 6301 Fitch Path New Albany, OH 43054 RE: The tariff classification of a slipper sock from China Dear Ms. Grible: In your letter dated August 21, 2008 you requested a tariff classification ruling for a knitted textile slipper sock with a sewn-on suede leather sole, identified as Style 1M1216/1M1233. The submitted sample is a women’s mid-calf height slipper sock intended for indoor use, with a predominately man-made textile material upper and a separately applied outer sole comprised of a single piece of suede leather that extends from the front toe area to the back of the heel, so that it covers almost the entire area of the sole. This slipper sock has an outer sole that is predominately of leather. We note that the one-piece sewn on suede leather outer sole covering most of the underfoot on this slipper sock is not the same as the heel and forefoot pad “suede patch” accessories or reinforcements on a similar slipper sock with a textile sole, previously submitted by you and classified under HTSUS 6405.20.9015. Therefore, this slipper sock will be classified elsewhere. The applicable subheading for the women’s slipper sock, Style 1M1216/1M1233, will be 6404.20.4060, 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 is leather or composition leather; in which the shoe, by weight, is less than 10% rubber and plastics or not over 50% as a total of textile plus rubber and plastics; and which is valued over $2.50 per pair. The rate of duty will be 10% 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