The tariff classification of footwear from China

N145716 February 24, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.20.6060  Ms. Jeannine Greener Eddie Bauer, LLC10401 NE 8th Street, Suite 500 Bellevue, WA 98004 RE:     The tariff classification of footwear from China Dear Ms. Greener:In your letter dated January 27, 2011 you requested a tariff classification ruling.The submitted sample, identified as item #020-1234, is a women’s bootie-type slipper with a nylon textile material upper that covers the ankle and a composition leather outer sole. The slipper has a 15mm thick insole/midsole component that consists of three separate layers of rubber/plastic materials. Although you did not provide any component material weight breakdown percentage measurements, we have determined based on visual examination that this slipper is over 10% by weight of rubber or plastics and over 50% by weight of textile materials plus rubber or plastics. The applicable subheading for the women’s slipper, identified as item #020-1234 will be 6404.20.6060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole is of leather or composition leather; and in which the slipper, by weight, is over 50% of textile materials, rubber and plastics and over 10% by weight of rubber and/or plastics. 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 marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample that you have provided has not been marked with the country of origin. Therefore, if imported as is, the slipper does not meet the country of origin marking requirements of the marking statute and 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 Stacey Kalkines at 646-733-3042.Sincerely, Robert B. Swierupski Director National Commodity Specialist Division