CLA-2-64:OT:RR:NC:N4:447
Mr. Reza Torkzadeh
Torkzadeh Law Firm
11601 Wilshire Blvd., Suite 500
Los Angeles, CA 90025
RE: The tariff classification of footwear from China
Dear Mr. Torkzadeh:
In your ruling request dated July 18, 2012 you requested a tariff classification ruling.
The submitted sample identified as style HLC-M949 is a closed toe/open heel “unisex” slipper which you describe as having a “Poly Span Velour” (polyester and spandex) textile material upper and a microsuede textile material outer sole. The slipper features decorative textile embroidery on its vamp which is considered an accessory or reinforcement. Please note that unisex footwear is defined in Statistical Note 1(c) to Chapter 64 as “footwear for women” in ‘American women’s size 4 and larger, whether for females or of types commonly worn by both sexes.’
The applicable subheading for the “unisex” slipper, style HLC-M949 will be 6405.20.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: 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 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,
Thomas J. Russo
Director
National Commodity Specialist Division