The tariff classification of footwear from Austria

N206281 March 27, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.39, 6404.19.90 Ms. Ilyse Dawicki Panalpina, Inc. 800 Calcon Hook Road Alexander Court Two, Suites 3&4 Sharon Hill, PA 19079 RE: The tariff classification of footwear from Austria Dear Ms. Dawicki: In your letter dated February 26, 2012 you requested a tariff classification ruling on behalf of your client, BJ Comfort Zone, Inc. for three samples of slippers. The submitted half-pair sample which you identify as item L302, is a closed toe/heel slipper with a rubber or plastic outer sole. The predominately wool felt upper is considered textile materials for tariff purposes and features elastic gores on either side of the vamp which facilitates the insertion of the foot into the slipper. The applicable subheading for the slipper, item L302 will be 6404.19.39, 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: not sports footwear; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; footwear that is not less than 10 percent by weight of rubber or plastics; other. The rate of duty will be 37.5% ad valorem. The submitted half-pair sample which you identify as item L401, is a closed toe/open heel slipper with a rubber or plastic outer sole. The predominately wool felt upper is considered textile materials for tariff purposes. The applicable subheading for the slipper, item L401 will be 6404.19.39, 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. The rate of duty will be 37.5% ad valorem. The submitted half-pair sample which you identify as item L402, is a closed toe/heel slipper with a rubber or plastic outer sole. The predominately wool felt upper is considered textile materials for tariff purposes and features a drawstring closure at the top line. In a subsequent correspondence with our office, you provided an F.O.B. value of 23.60 Euro per/pair. When converted into U.S. dollars, the F.O.B. value is $31.00 per/pair. The applicable subheading for the slipper, item L402 will be 6404.19.90, 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; not footwear with open toes or open heels and not footwear of the slip-on type; valued over $12/pair. The rate of duty will be 9% 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, Thomas J. Russo Director National Commodity Specialist Division