The tariff classification of footwear from China

N052226 February 26, 2009 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6405.20.3060 Mr. Kelly Spivey FedEx Trade Networks Inc. 4111 A-Rose Lake Drive Charlotte, NC 28217 RE: The tariff classification of footwear from China Dear Mr. Spivey: In your letter dated February 13, 2009, on behalf of Contour Products, Inc., you requested a tariff classification ruling. The submitted sample identified “Memory Foam Slippers” and referenced as SKU numbers W-LG, W-MD and W-SM is described as a women’s closed toe, open heel house slipper, intended for indoor use. You state that the slipper has an upper predominately of a cotton textile material fabric of 80% cotton and 20% polyester woven fibers. The slipper also has a soft, rubber/plastic foam ¾-inch thick midsole and a separately sewn-on woven textile fabric outsole with small widely spaced plastic traction dots spaced approximately ¼-inch apart on center. Based on visual estimates, we have determined that the constituent material of the outer sole with the greatest surface area in contact with the ground is textile. The applicable subheading for the women’s “Memory Foam Slippers,” referenced as SKU numbers W-LG, W-MD and W-SM, will be 6405.20.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, in which the outer sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which the fabric of the upper consists by weight, predominately of vegetable fibers; and which has a line of demarcation between the sole and the upper. The general rate of duty will be 7.5% 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." 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