The tariff classification of footwear from China

N208796 April 3, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.20.90 Mr. Erik Vaagen Network Services Company 1100 E. Woodfield Road, Suite 200 Schaumburg, IL 60173 RE: The tariff classification of footwear from China Dear Mr. Vaagen: In your ruling request dated March 8, 2012 you requested a tariff classification ruling for two styles of “disposable” slippers. The submitted samples which you identify as styles “A” and “B,” are open toe/open heel and closed toe/open heel slippers, respectively, which have separately applied textile outer soles with widely spaced rubber or plastics traction dots interspersed on their surface. Each slipper has a cardboard shoe frame covered with a polyurethane “sponge” which forms the insole. The insole, along with the upper of each slipper, is covered in 100% polyester terry fabric. You state that the slippers will be sold to a domestic airline as an amenity for their international flight passengers and are not intended for more than a single use. Consequently, you contend that these slippers are “disposable.” We disagree with this contention. The General Explanatory Notes to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS), explains in pertinent part; “[f]or the purposes of this Chapter, the term 'footwear' does not, however, include disposable foot or shoe covering of flimsy material (paper, sheeting of plastics, etc.) without applied soles. These products are classified according to their constituent material.” Because these slippers are not constructed of flimsy material and have applied soles, they will be classified elsewhere in Chapter 64. The applicable subheading for the slippers, styles “A” and “B” will be 6405.20.90, 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 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