CLA-2-64:OT:RR:NC:N3:447
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 five styles of house slippers.
The submitted half-pair samples identified as styles LS4107-AR “blue textile/furry edging,” LS4333-AR “blue textile,” LS2-18-3042 “pink textile” and LS19C “pink thong” are women’s open heel house slippers with rubber or plastics outer soles that measure less than 3.5 mm in thickness. LS17C “pink slip-on,” is a women’s closed toe/closed heel slip-on house slipper with a rubber or plastics outer sole that measures less than 3.5 mm in thickness. The outer sole of each slipper has textile material 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 LS19C “pink thong” has artificial fur sewn onto and completely covering a woven textile substrate, thereby making the V-shaped upper “textile” for tariff classification purposes. Style LS4107-AR “blue textile/furry edging,” has a textile material upper with an approximately one inch wide artificial fur collar sewn onto a woven textile substrate, thereby making the entire upper “textile” for tariff classification purposes. The other three slippers also have textile material uppers.
The applicable subheading for the women’s house slippers identified as styles LS4107-AR “blue textile/furry edging,” LS4333-AR “blue textile,” LS2-18-3042 “pink textile,” LS19C “pink thong” and style LS17C “pink slip-on” 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 of the slip-on type; 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 sample identified as style LS17C “pink slip-on,” 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,
Gwenn Klein-Kirschner
Acting Director
National Commodity Specialist Division