The tariff classification of footwear from China

N054740 March 20, 2009 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6405.20.9060 Mr. Ian Weintraub Powerhouse Customs Brokerage Services, Inc. 179-30 149th Ave, Suite #100 Jamaica, NY 11434 RE: The tariff classification of footwear from China Dear Mr. Weintraub: In your letter received March 16, 2009, on behalf of Q Marketing Group Ltd, you requested a tariff classification ruling. The submitted sample identified as Cust. Art. No: SH-77, Art No: Y41334M-1 “Memory foam moccasin” is a closed-toe, closed heel slipper intended exclusively for indoor use. The slipper has a textile material upper with a fluffy polyester fleece textile material lining and it is the type of footwear commonly worn by both sexes. The slipper also has a molded rubber/plastic outer sole to which a textile fabric material has been applied to the outer surface. Visual examination indicates that textile is the predominant material of the outer sole mostly in contact with the ground. The applicable subheading for the indoor use slipper, identified as Cust. Art. No: SH-77, Art No: Y41334M-1 “Memory foam moccasin,” will be 6405.20.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, with uppers of textile materials, other, other…for women. The rate of duty will be 12.5% 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