CLA-2-64:OT:RR:NC:SP:447
Ms. Barbara Kent
UPS-SCS
660 Fritz Drive
Coppell, TX 75019
RE: The tariff classification of footwear from China
Dear Ms. Kent:
In your letter dated March 25, 2009, on behalf of Ready Razor dba Ready Care Industries, you requested a tariff classification ruling.
The submitted three samples, labeled Exhibits A-1, A-2 and A-3, are identified as house slippers for indoor use, that you state are products intended for spas, hotels, resorts, health clubs and country clubs. The slippers all have textile material uppers with open-toes and open heels. All three slipper samples also have a foamed plastic padded footbed/insole with a textile facing and a separately sewn-on flat, approximately 1/8-inch thick rubber/plastic outer sole that contacts the ground. Since the submitted sample slippers do not have textile soles, your suggested classification under subheading 6405.20.9015, HTSUS, is not correct and the slippers will be classified elsewhere.
The applicable subheading for the three slippers, identified and labeled Exhibits A-1, A-2 and A-3, will be 6404.19.3515, 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; and which is over 10% by weight of rubber and/or plastics…house slippers. 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 samples are 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."
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