The tariff classification of footwear from China

N106095 June 4, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.20.9015 Mr. Joel Schwartz 1385 Broadway, 21st Floor New York, NY 10118 RE: The tariff classification of footwear from China Dear Mr. Schwartz: In your ruling request dated May 14, 2010 you requested a tariff classification ruling for a house slipper. The submitted half sample identified as style# 57G00123-1, is a closed toe/closed heel slip-on house slipper of two-piece construction. You state that the outer sole is separately stitched to the upper and features rubberized dots on the bottom for skid resistance. The material component breakdown of the outer sole and upper (not including the rubber “traction dots”) provided by you is 98% knitted polyester and 2% spandex. Since the rubber traction dots interspersed on the bottom of the outer sole are not considered accessories or reinforcements, they are included in the surface area measurement of the outer sole. Consequently, the constituent material of the outer sole having the greatest external surface area in contact with the ground when worn is textile. The applicable subheading for style# 57G00123-1, house slipper will be 6405.20.9015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: other: house slippers. 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, it 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