The tariff classification of footwear from China

N250866 March 25, 2014 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3715 Ms. Sharon Pearce Jack Lewin Associates P.O. Box 66381 Chicago, IL 60666 RE: The tariff classification of footwear from China Dear Ms. Pearce: In your letter dated February 17, 2014 you requested a tariff classification ruling on behalf of your client, Aldi, for two styles of house slippers. The submitted half-pair samples identified as styles LSB898-0 “blue bunny slipper” and AA-5201 “brown textile slipper,” are girl’s and women’s closed toe/open heel house slippers, respectively, with rubber or plastics outer soles that measure less than 3.5 mm in thickness. The outer sole of each slipper has textile material “threads” applied to it that does not have the strength or durability of a textile outer sole. Therefore each slipper is considered to have an outer sole of rubber or plastics. Style LSB898-0 “blue bunny slipper,” has artificial fur sewn onto and completely covering a woven textile substrate, thereby making the upper “textile” for tariff classification purposes. The upper also features the face of a bunny, with ears attached to either side of the instep. Style AA-5201 “brown textile slipper,” has a textile material upper with an approximately two inch wide artificial fur collar sewn onto a woven textile substrate, thereby making the entire upper “textile” for tariff classification purposes. The applicable subheading for both the girl’s and women’s house slipper identified as styles LSB898-0 “blue bunny slipper” and AA-5201 “brown textile slipper,” will be 6404.19.3715, 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: other: footwear with open toes or open heels; footwear not less than 10 percent by weight of rubber or plastics; footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: house slippers. 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, Gwenn Klein-Kirschner Acting Director National Commodity Specialist Division