The tariff classification of footwear from China.

N163295 May 27, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Catherine Spiotta Alba Wheels Up International, Inc. 150-30 132nd Avenue, Suite 208 Jamaica, NY 11434 RE: The tariff classification of footwear from China. Dear Ms. Spiotta: In your letter dated April 26, 2011 you requested a tariff classification ruling on behalf of your client, Lindsay Phillips, Inc. The submitted half-pair sample, style “Cosmo” #5900, is identified by you as a women’s flip-flop thong “slipper” with a molded rubber/plastics outer sole. The V-shaped upper has “faux fur” which is woven or knitted to a textile substrate and is considered textile for tariff classification purposes. Stitched to the upper is the “recipient” half of a Velcro® strap (also V-shaped) to which the other corresponding Velcro® half attaches to. This corresponding half has an external surface of textile material and although not stated in your letter, the slipper appears to have an upper configuration manufactured to accept interchangeable uppers of various materials. The slipper also has a faux fur covered footbed. The applicable subheading for style “Cosmo” #5900 will be 6404.19.35, 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: footwear with outer soles of rubber or plastics: other: footwear with open toes or open heels; footwear that is more than 10 percent by weight of rubber or plastics. 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 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