The tariff classification of footwear from China

N168559 June 21, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165, 6404.19.3560 Ms. Kathy Li Cate Corp. 15322 Proctor Avenue City of Industry, CA 91745 RE: The tariff classification of footwear from China Dear Ms. Li: In your letter dated May 18, 2011 you requested a tariff classification ruling for 3 styles of women’s indoor/outdoor slippers. The submitted half-pair sample identified by you as style #3, is a women’s open toe/heel “massage slipper” with an EVA rubber/plastics outer sole and a polyurethane upper. The upper consists of a 3-5 inch wide strap which is sewn to the top of the insole and covers the instep of the foot. The applicable subheading for style #3 “massage slipper” will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; not having a foxing or a foxing-like band and not protective; other: other: other: for women: other. The rate of duty will be 6 percent ad valorem. The submitted half-pair sample identified by you as style #2, is a women’s open toe/heel “massage slipper” with an EVA rubber/plastics outer sole. The textile upper which you identify as polyester consists of a 3-5 inch wide strap which is sewn to the top of the insole and covers the instep of the foot. The submitted half-pair sample identified by you as style #1, is a women’s open toe/heel “slipper” with an EVA rubber/plastics outer sole. The textile upper which you identify as terylene cotton and cotton consists of a 3-5 inch wide strap which is sewn to the top of the insole and covers the instep of the foot. The applicable subheading for both style #’s 2 and 1, “massage slipper” and “slipper” will be 6404.19.3560, 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: not sports footwear; footwear with open toes or open heels; footwear that is not less than 10 percent by weight of rubber or plastics; other: for women. 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 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