The tariff classification of footwear from China

N044984 December 3, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.5015 Mr. Bernd Millien Oasis Footwear, LLC 5148 Peach Street, #327 Erie, PA 16509 RE: The tariff classification of footwear from China Dear Mr. Millien: In your letter dated November 14, 2008 you requested a tariff classification ruling. The submitted sample is an indoor use slipper identified as style# H30002 and style name Grasp, for unisex wear. The slipper has a predominately textile material upper that does not cover the ankle and that features a 4-inch long fold-over vamp portion which is secured by a hook-and-loop closure strap above the instep. The slipper also has a textile faced foam rubber/plastic padded paperboard insole and a flat, sewn-on rubber/plastic outer sole. You have stated that the slipper will be valued at less than $3.00 per pair. The applicable subheading for the slipper, identified style name “Grasp” and style# H30002, will be 6404.19.5015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with an upper predominately of textile materials; with an outer sole predominately of rubber and/or plastics; which is not “athletic footwear”; which does not have open-toes or open-heels,: which is not a slip-on; which has soles (or mid-soles if any) that are not affixed to the upper exclusively with an adhesive; and which is valued not over $3.00 per pair…house slippers. The rate of duty will be 48% 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