The tariff classification of footwear from China

N080422 November 4, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Ms. Stella Chow Karasia Imports, Inc. 532 N. Gerona Avenue San Gabriel, Ca 91775 RE: The tariff classification of footwear from China Dear Ms. Chow: In your letter dated October 14, 2009 you requested a tariff classification ruling on behalf of American Girl, Inc. for girl’s house slippers identified as Style #F8351. The submitted sample, a girl’s 100% cotton woven house slipper, has a cotton wrapped foam padded mid sole and a cotton V-shaped thong upper. The slipper’s outer sole is composed of rubber/plastics. The applicable subheading for Style #F8351 will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics: other: footwear with open toes or open heels: other: other: for women. The rate of duty will be 37.5 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 sample has American Girl® prominently printed on the heel area of the footbed. Section 134.46 of the Customs Regulations (19 CFR 134.46) provides that in any case where the words "U.S.," "American," or any variation of such words or letters, or the name of any city or locality in the U.S., or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appear on any imported article or its container, there shall appear, legibly and permanently, in close proximity to such words, letters or name, and at least in a comparable size, the name of the country of origin preceded by "Made in," "Product of," or other words of similar meaning. The purpose of 19 CFR 134.46 is to prevent the ultimate purchaser from being misled or deceived when the name of a country or place other than the country of origin appears on an imported article or its container. The sample imported as is will be considered not legally marked. 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