CLA-2-64:FO:CM:NP:POR:CO:D24:C80403
James Scott Yoh
Attorney at Law
1129 Northern Blvd., Suite 300
Manhasset, New York 11030
RE: The tariff classification of footwear from China and/or Taiwan
Dear Mr. Yoh:
In your letter dated October 7, 1997 you requested a tariff classification ruling on behalf of your client, Great Cypress Corporation.
The sample provided is of a slipper with open toe and heel. The upper and inner sole are of cotton terry cloth textile material; the sole is of PVC sponge. You indicate that the weight of the plastic sole is greater than 10% of the weight of the shoe. Although you indicate that the importer will sell these slippers to hotels and hospitals intended for use as disposable articles, we do not concur with your assertion that the classification should be at 6405.90.20 as disposable footwear. That provision falls under the superior heading of "other footwear", which means that items described under headings 6401-6404 are excluded from consideration. These items are described in heading 6404.
The applicable subheading for the shoe will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of textile materials; other than sports footwear and the like; other than footwear with uppers of over 50% leather; other than protective footwear; footwear of the slip-on type; of greater than 10% by weight of rubber or plastics. The rate of duty will be 37.5%.
The submitted sample is not marked with the country of origin. If imported as is, this footwear will not meet the country of origin marking requirements of 19 U.S.C. 1304, and will therefore 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."
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.
Sincerely,
Lewellyn Robison
Port Director
Portland, Oregon