The tariff classification of footwear from China/Vietnam

N087775 January 7, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.90.9000, 6402.99.3165, 6404.19.3560 Ms. Deirdre R. Coleman Reilly International 1555 N. Michael Drive Wood Dale, IL 60191 RE: The tariff classification of footwear from China/Vietnam Dear Ms. Coleman: In your letter dated December 9, 2009 you requested a tariff classification ruling on behalf of ISA Traesko for four samples of women’s house and sauna slippers identified below. Style 4a is identified as an open-heel women’s slipper with an outer sole composed of predominately textile materials with rubber dots interspersed for traction. The material composition breakdown provided by you shows the constituent material having the greatest external surface area of the outer sole to be 98% other materials (textile) and 2% rubber/plastics. The upper is composed of lamb fur. Style 4b is identified as an open-heel women’s slipper with an outer sole composed of rubber/plastics and an upper of lamb fur. The material composition breakdown provided by you shows the constituent material having the greatest external surface area of the upper to be 100% other materials (lamb fur). Style 11a is identified as an open-toe/open-heel women’s sauna slipper with an outer sole composed of rubber/plastics. The upper consists of two 1 inch wide straps composed of rubber/plastics that cover the vamp and instep areas of the foot. Style 11b is identified as a women’s open-toe/open-heel sauna slipper with an outer sole composed of rubber/plastics. The upper consists of two 1 inch wide straps that cover the vamp and instep areas of the foot. These straps are composed of rubber/plastics with a textile materials overlay. The textile overlay is lasted under and cemented to the sole and predominates as the constituent material having the greatest external surface area. The material composition breakdown of the upper provided by you shows this to be 80% textile materials and 20% rubber/plastics. The applicable subheading for Styles 4a and 4b, women’s slipper will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: other: other. The rate of duty will be 12.5% ad valorem. The applicable subheading for Styles 11a, women’s sauna slipper will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other: other: having uppers of which over 90 percent of the external surface area (including accessories of reinforcements) is rubber or plastics (except footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for women: other. The rate of duty will be 6% ad valorem. The applicable subheading for Style 11b, women’s sauna slipper will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear with open toes or open heels: other: other: for women. The rate of duty will be 37.5% 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 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division