The tariff classification of footwear from China

N098935 April 15, 2010 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Kim Benedetto Seasons, USA Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of footwear from China Dear Ms. Benedetto: In your letter dated March 19, 2010, you requested a tariff classification ruling. Ruby Slippers, Style HWN10-0006, were submitted with your letter. The child sized footwear has uppers made of a 100 percent polyester woven satin fabric with sewn-on PVC sequins. The sequins do not completely obscure the textile. A sequin covered bow is attached to the vamp with the additional satin material. A sewn-on elastic band encircles the top of the slipper. The external surface area of the outer sole consists of a polyurethane and polyvinyl chloride material backed with a polyester textile. The slippers will be sold separately as a costume “accessory.” You suggest classification under 9505.90.6000 Harmonized Tariff Schedule of the United States (HTSUS). Based upon the items construction and attributes, they will be classified elsewhere. The applicable subheading for the Ruby Slippers Style HWN10-0006 will be 6404.19.35, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners, not having a foxing-like band: which is 10% or more by weight of rubber or plastics: other. 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 slipper is not marked with the country of origin. Therefore, if imported as is, the sample submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes 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."     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