CLA-2-64:OT:RR:NC:SP:247
Ms. Jeannine Greener
Eddie Bauer, Inc.
10401 NE 8th Street, Ste 500
Bellevue, WA 98004
RE: The tariff classification of footwear from China
Dear Ms. Greener:
In your letter dated July 21, 2008 you requested a tariff classification ruling.
The submitted samples are identified as a men’s indoor-use slipper boot, item #019-1407, with a man-made fiber textile material upper covering the ankle and a textile outer sole and a women’s indoor slipper, item #020-3387, with a man-made textile upper that does not cover the ankle and with a predominately textile material outer sole. You state that the men’s slipper boot has a down filling and a combined outer and inner sole thickness of 28mm, while the women’s slipper has a drawstring closure and a combined outer and inner sole thickness of over 45mm.
The applicable subheading for the men’s indoor-use slipper boot, item #019-1407, will be 6405.20.9030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, with uppers of textile materials, other, other…for men. The rate of duty will be 12.5% ad valorem.
The applicable subheading for the slipper, item #020-3387, will be 6405.20.9060, HTSUS, which provides for other footwear, with uppers of textile materials, other, other…for women. 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."
We are returning the samples as you requested.
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