CLA-2-64:OT:RR:NC:N4:447
Ms. Diane An
Dale Dongyoung Park
d/b/a/ A Plus Customs Broker
10900 183rd Street, Suite #105
Cerritos, CA 90703
RE: The tariff classification of footwear from China
Dear Ms. An:
In your letter dated January 28, 2011 you requested a tariff classification ruling for two styles of men’s slippers.
The submitted sample identified as style L1401 is a pair of men’s closed toe/closed heel slippers with vegetable fiber textile uppers. Although you provided an Interim Footwear Invoice which shows the outer soles to be eighty percent textile materials, a magnified examination of the outer soles reveals that the material having the greatest surface area in contact with the ground when worn is predominately rubber/plastics.
The applicable subheading for style L1401 will be 6404.19.35, 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: which is not “sports” or “athletic” footwear; which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; footwear of the slip-on type that is held to the foot without the use of laces or buckles or other fasteners: which does not have a foxing or foxing-like band; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5 percent ad valorem.
The submitted half pair sample identified as style L301 is a men’s closed toe/closed heel slipper with a vegetable fiber textile upper. The rubber/plastic outer sole has a thin layer of textile material on its surface which is both visible and tactile, thereby constituting the material having the greatest surface area in contact with the ground.
The applicable subheading for style L301 will be 6405.20.3030, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other footwear: with uppers of textile materials: with uppers of vegetable fibers: for men. The rate of duty will be 7.5 percent 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/.
Submitted sample L301 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,
Robert B. Swierupski
Director
National Commodity Specialist Division