The tariff classification of footwear

N073420 August 31, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3560, 6405.20.9015 Ms. Yvonne Yu Ming Fai Enterprises International Co., Ltd. 3/F Mai Kei Ind., Bldg. Mun, N.T. Hong Kong RE: The tariff classification of footwear Dear Ms. Yu: You have submitted samples of two styles of open-heel slippers for a tariff classification ruling. The sample marked “DEPUIS 1578” is an open heel slipper with an outer sole of rubber/plastics and an upper of textile material. The applicable subheading for the sample marked “DEPUIS 1578” will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: other: footwear with open toes or open heels: other. The rate of duty will be 37.5 percent ad valorem. The sample marked “NOVOTEL” is an open heel slipper with an outer sole and upper of textile material. The applicable subheading for the sample marked “NOVOTEL” will be 6405.20.9015, HTSUS, which provides for other footwear: with uppers of textile materials: other: house slippers. The rate of duty will be 12.5 percent 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 samples are not marked with the country of origin. Therefore, if imported as is, they 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