CLA-2-64:OT:RR:NC:N3:447
Mr. Jeffrey M. Flood
Eddie Bauer, LLC
10401 NE 8th Street, Suite 500
Bellevue, Washington 98004
RE: The tariff classification of footwear from China and Vietnam
Dear Mr. Flood:
In your letter dated September 1, 2015, you requested a tariff classification ruling. We are returning the sample as you requested.
The submitted sample identified as style # 052-0020 is a men’s, closed toe/open heel, below-the-ankle slipper with a nylon material upper. The rubber/plastic “Eddie Bauer” signature is applied sporadically on the surface of the textile outer sole for traction. The slipper is lined with a “Thermafill” insulation.
You suggest classification of 6404.19.3730, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather. The constituent material of the slipper’s outer sole having the greatest external surface area in contact with the ground when worn is textile and will be classified as such.
The applicable subheading for style # 052-0020 will be 6405.20.9015, HTSUS, which provides for other footwear with uppers of textile materials: other: house slippers. The rate of duty will be 12.5 percent ad valorem
Please note the submitted sample does 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 Stacey Kalkines at: [email protected]
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division