CLA-2-64:OT:RR:NC:N4:447
Ms. Alice Liu
Atico International USA, Inc. P.O. Box 14368
Fort Lauderdale, FL 33302
RE: The tariff classification of footwear from China
Dear Ms. Liu: In your letter dated February 22, 2011 you requested a tariff classification ruling. The submitted half pair sample identified as item number A020FA00936, is a women’s below-the-ankle slip-on “ballerina” slipper with an upper of polyester textile material. The outer sole is made of rubber/plastic with traction dots interspersed on its surface. The entire outer sole’s surface is covered with fabric which is both visible and tactile, thereby making it textile for tariff classification purposes.
The applicable subheading for the women’s ballerina shoe identified as item number A020FA00936 will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: other. 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 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