CLA-2-64:OT:RR:NC:SP:247
Ms. Lourdes Martelly Bathard
Paul M. Voight, CHB
P.O. Box 21601
Fort Lauderdale, FL 33335
RE: The tariff classification of footwear from China
Dear Ms. Bathard:
In your letter dated July 17, 2008, on behalf of your client The slipons Collection Inc., you requested a tariff classification ruling.
The submitted sample identified only as “slip-ons,” is described as a pair of shoe covers that, as you state, have a stretch knit nylon or polyester textile material upper and a rubber outsole. This footwear item functions as an overshoe, complete with a textile upper and a rubber/plastic sole that will contact the ground when in use. You state that this overshoe will either be imported alone or with a separate pair of women’s shoes. These “slip-ons” have an opening at the back of their outsole so that they fit around the heel of the shoe they are slipped over. You state that the “slip-ons” come with a variety of textile upper material colors or designs and that they are intended to be worn to change the appearance of shoes by making them appear new and different.
The applicable subheading for this overshoe identified as “slip-ons” will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open-toes or open-heels, or is a slip-on; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% 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, the footwear 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 Richard Foley at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division