CLA-2-64:S:N:N3D:346 Y 860139
Ms. Linda Lui
Nu Shoes, Inc.
29 West 56 Street
New York, New York 10019
RE: The tariff classification of a woman's slipper from Hong
Kong.
Dear Ms. Lui:
In your letter dated February 1, 1991, you requested a
tariff classification ruling.
The submitted sample, which you state is your style #C457,
is a woman's textile slipper. The slipper has an upper of a
textile velour material and has a small textile bow going across
the vamp, an elasticized top line, a foam plastic midsole filler,
and a stitched on suede leather outer sole. Embroidered on the
toe portion is a flower pattern and the word "GITANO". The
embroidery appears to be done in cotton thread.
You state that the slipper is over 50% by weight of textile,
rubber and plastic materials, and that it is over 10% by weight
of rubber and plastics.
We note that the submitted sample is not permanently marked
with the country of origin. The slipper does have a removable
sticker which says "SALES SAMPLE", and on this sticker the
country of origin is stated. We presume that the slipper will
not be imported with this sticker. Therefore, if imported as is,
the slipper submitted will not meet the country of origin marking
requirements of 19 U.S.C. 1304. Accordingly, the slipper 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".
The applicable subheading for this slipper will be
6404.20.6060, Harmonized Tariff Schedule of the United States
(HTS), which provides for footwear, in which the upper's external
surface is predominately textile materials; in which the outer
sole's external surface is predominately leather or composition
leather; and which is, by weight, over 50% as a total of textile
materials, rubber and plastics, and over 10% by weight of rubber
and/or plastics. The rate of duty will be 37.5% ad valorem.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport