CLA-2-64:OT:RR:NC:N4:447
Mr. Sauaso M. Tuuao
James G. Wiley Co.
P.O. Box 90008
Los Angeles, CA 90009-0008
RE: The tariff classification of footwear from China
Dear Mr. Tuuao:
In your letter dated July 8, 2009 you requested a tariff classification ruling on behalf of Cisco Sales Corp., for four footwear samples.
Item No. 1 “Adjustable Health Slippers” is an indoor shoe with an outer sole identified as TPR, rubber/plastics and an upper of textile materials. The vamp of the shoe has a hook and loop closure to secure the shoe to the foot.
Item No. 2 “Baby Soft Health Slippers” is an indoor shoe with an outer sole identified as TPR, rubber/plastics and an upper of textile materials. The vamp of the shoe has a hook and loop closure to secure the shoe to the foot. This item has a foxing or foxing-like band.
The applicable subheading for Item No. 1 “Adjustable Health Slippers” and Item No. 2 “Baby Soft Health Slippers” will be 6404.19.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: other: valued not over $3/pair, for women. The rate of duty will be 48 percent ad valorem.
Item No. 3 “Knitted Slipper” is an open-heel indoor shoe with an outer sole identified as TPR, rubber/plastics and an upper of textile materials.
The applicable subheading for Item No. 3 “Knitted Slipper” will be 6404.19.3560, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: footwear with open toes or open heels: other: for women. The rate of duty will be 37.5 percent ad valorem.
Item No. 4 “Year Round Comfort Slipper” is an indoor shoe with an outer sole identified as EVA, rubber/plastics and an upper of textile materials. The vamp of the shoe has a hook and loop closure to secure the shoe to the foot. The shoe has a textile fleece lining.
The applicable subheading for Item No. 4 “Year Round Comfort Slipper” will be 6404.19.2060, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 37.5 percent ad valorem.
The submitted samples of Item No. 1 and Item No. 4 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."
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/.
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