CLA-2-64:OT:RR:NC:N4:447
Ms. Eillen Canta
Williams-Sonoma, Inc.
151 Union Street
San Francisco, CA 94111
RE: The tariff classification of footwear from China
Dear Ms. Canta:
In your letter dated April 22, 2013 you requested a tariff classification ruling for six samples of indoor slippers.
The submitted half-pair sample identified as style “Nursery Critter Slipper” SKU #1911254, is an infant’s slip-on bootie slipper with a polyester textile upper that covers the ankle. This slipper features the face of an animal (including eyes, ears and a nose) at the forefoot. You state that the outer sole is made of polyester micro-fiber which is applied to a polyester fabric base using a flocking process. Once the flocking has dried, you state that excess fibers are removed. A visual examination using magnification was performed by our office and revealed no sign of textile material on the outer sole. Therefore, we disagree with your suggested classification under heading 6405, HTSUS, which provides for in pertinent part; other footwear with outer soles other than rubber, plastics, leather or composition leather.
In reference to the bootie slipper identified as style “Nursery Snow Leopard” SKU #1911346 (no sample provided), you provided photographs and a description which identify the upper and outer sole as polyester textile materials, which is the same as style “Nursery Critter Slipper” SKU #1911254” (except for the animal’s face at the forefoot). These two styles will be classified under the same subheading.
The applicable subheading for the infant’s slip-on bootie slippers, styles “Nursery Critter Slipper” SKU #1911254 and “Nursery Snow Leopard” SKU #1911346 will be 6404.19.3015, 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: not sports footwear; footwear of the slip-on type; footwear that is less than 10 percent by weight of rubber or plastics; other: house slippers: covering the ankle. The rate of duty will be 12.5 percent ad valorem.
The submitted sample identified as style “Fairisle” SKU #1808310, is a women’s indoor slip-on bootie slipper with a textile upper that covers the ankle. Stitched to and completely encircling the top line of the upper is a two inch wide polyester Sherpa trim. As with the infant bootie slippers, you state that the outer sole is made of polyester micro-fiber applied to a polyester fabric base using a flocking process, with excess fibers removed. We do not see the existence of any textile material on the outer sole and disagree with your suggested classification under heading 6405, HTSUS. The slipper has a 5/8 of an inch rubber or plastics mid-sole that accounts for more than 10 percent by weight of rubber or plastics of the slipper. You further claim that the outer sole has a foxing band stitched to it which overlaps the upper and completely encircles the slipper’s perimeter. However, a foxing band is required to overlap the upper by at least ¼ of an inch. The band on the submitted sample does not meet this requirement.
In reference to the bootie slippers identified as styles “Sherpa” SKU #1627967 and “Fur” (Ivory and Snow Leopard) SKU #1908326 (no samples provided), you provided photographs and descriptions which identify the uppers and outer soles as polyester textile materials. The photographs of these bootie slippers are similar in appearance to style “Fairisle,” including the outer soles and the “existence” of a foxing band (as stated by you). We will assume that the bands on these two styles do not meet the ¼ inch overlap requirement to constitute a foxing band. As such, all three styles will be classified under the same subheading.
The applicable subheading for the women’s slip-on bootie slippers, styles “Fairisle” SKU #1808310, “Sherpa” SKU #1627967 and “Fur” (Ivory and Snow Leopard) SKU #1908326 will be 6404.19.3915, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: not sports footwear; footwear of the slip-on type; footwear that is more than 10 percent by weight of rubber or plastics; other: house slippers. The rate of duty will be 37.5 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/.
The submitted samples “Nursery Critter Slipper” SKU #1911254 and “Fairisle” SKU #1808310 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.”
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