CLA-2-64:RR:NC:247: L88752
Ms. Linda Lauro
Commonwealth
45 West 25th Street, 5th Floor
New York, NY 10010
RE: The tariff classification of footwear, stuffed toy and bag from China
Dear Ms. Lauro:
In your letter dated November 3, 2005, you requested a tariff classification ruling for an item called “Heart and Sole.” The sample, which you identify as style 26010 consists of a pair of children’s animal head slippers, a matching animal stuffed toy and a clear plastic carry bag of 100% polyvinyl chloride (PVC).
The applicable subheading for the slipper will be 6405.20.90 Harmonized Tariff Schedule of the United States, (HTS), which provides for other footwear, with uppers of textile materials, other. The general rate of duty will be 12.5 percent ad valorem.
The applicable subheading for the stuffed animal toy will be 9503.41.00 HTS, which provides for toys representing animals, stuffed toys. The general rate of duty will be free.
The applicable subheading for the PVC bag will be 4202.92.45 HTS, which provides for travel, sport and similar bags with outer surface of sheeting of plastic or textile materials, other. The general rate of duty will be 20 percent ad valorem.
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 item 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, Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division