The tariff classification of footwear from China

N236979 February 1, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6405.20.9060 Mr. Peter Salvato Import Commodity Group, Ltd. 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of footwear from China Dear Mr. Salvato: In your letter dated December 14, 2012 you requested a tariff classification ruling on behalf of your client, Team Beans, LLC. The submitted half-pair sample identified as style “High End Open Knit Slipper,” is a women’s closed toe/open heel slipper with a predominately acrylic fiber textile upper. The upper features a textile “M”® logo (University of Michigan) sewn onto the vamp and is lined with faux fur which extends to and becomes part of the upper by two inches. The rubber or plastics molded sole has textile material applied to its outer sole. Consequently, the constituent material of the outer sole having the greatest external surface area in contact with the ground when worn is textile. Please note that the submitted sample does not meet the tariff definition of a house slipper under Statistical Note 1(d)(i)(ii)(iii) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the women’s slipper identified as style “High End Open Knit Slipper” will be 6405.20.9060, HTSUS, which provides for other footwear: with uppers of textile materials: other: other: for women. 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, Thomas J. Russo Director National Commodity Specialist Division