The tariff classification of footwear from China

N193812 December 15, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.20.90 Ms. Pamela Pinter Big Apple Customs Brokers, Inc. 151-02 132nd Avenue Jamaica, NY 11434 RE: The tariff classification of footwear from China Dear Ms. Pinter: In your ruling request dated November 15, 2011 you requested a tariff classification ruling on behalf of your client, Goldessence Limited. The submitted sample identified by you as an “aromatherapy animal foot cover” (no style name/number provided), is a closed toe/heel indoor “bootie slipper” which is constructed of 100% knit polyester textile material and features an animal’s face at the forefoot section of the upper. The outer sole has numerous 1mm rubber or plastic traction dots affixed to its textile surface which are interspersed approximately 5mm apart on center. These traction dots do not constitute the material having the greatest surface area in contact with the ground when worn. The insole has a separate compartment that is filled with buckwheat and lavender which presumably gives the bootie its “aromatherapy” characteristic. The applicable subheading for the “aromatherapy animal foot cover” will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: other. 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