The tariff classification of footwear from Japan

N049090 January 23, 2009 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Tacko Logue Achilles USA, Inc. 1407-80th Street S. W. Everett, WA 98203 RE: The tariff classification of footwear from Japan Dear Mr. Logue: In your letter received January 13, 2009 you requested a tariff classification ruling. The submitted half pair sample, no style name or number indicated, you state is a slipper that has a static dissipative property and may be used in electrically sensitive areas such as computer assembly lines. The slipper has a functionally sewn rubber/plastics material upper that does not cover the ankle, with open toes, open heels and with a flat stitched-on rubber/plastic outsole. The applicable subheading for this slipper will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; which does not have a foxing or foxing-like band; which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; other…for women, or the type commonly worn by both sexes. The rate of duty will be 6% 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