CLA-2-42:64:S:N:N3H:354 862494
Mr. Reginald Williams
A.N. Deringer, Inc.
Airport Road P.O. Box 337
Houlton, Maine 04730-0337
RE: The tariff classification of sheepskin leather slippers and
mittens from Canada.
Dear Mr. Williams:
In your letter dated April 12, 1991, you requested a tariff
classification ruling. As requested, the samples will be
returned to you.
Regarding the slip-on slippers, style 35, the upper is made
of reversed sheepskin, ie., the flesh (leather-like) side is on
the outside. The outer sole is a stitched on piece of suede
leather. The mitten, style 50, it is also made from reversed
sheepskin with fur still attached to the leather. Explanatory
note 1(b) to chapter 42 excludes articles of apparel or clothing
accessories (except gloves) lined with furskin.
Regarding your inquiry about "special forms" for footwear
importations, there is presently no Customs Form, but there are
requirements for additional information for imported footwear in
Customs Regulation 141.89. You will meet the requirements of
that Regulation if you accurately answer the questions on the
attached sheet, based upon the "Invoice Requirements" issued by
the National Import Specialist Division in March of 1990. We
have also attached definitions that will assist you in answering
the questions.
Regarding your question concerning country of origin
marking, there is no requirement, per se, in the case of
footwear, that the marking be directly on the footwear although
that is, in general, the best approach to ensure "permanence" of
that marking. Because of the "fuzzy" nature of wool, the usual
preferred marking for a slipper, by an indelible stamp on the
heel seat, would probably be illegible. Per Customs Regulation
134.44, either a hang-tag or a sticker will be acceptable if
sufficiently conspicuous, legible and permanent. These are, in
general, difficult to achieve for footwear. A good rule of thumb
is that country of origin marking right next to and in the same
print as the shoe size appears on the footwear has always been
considered acceptably marked.
Customs has previously ruled that imported gloves must be
legibly and conspicuously marked to indicate the country of
origin by means of an ink stamp, or label permanently sewn or
glued near the hem or cuff of the glove in reasonable proximity
to the size marking. Easily removable adhesive labels are not
acceptable. We cannot confirm any particular marking would be
acceptable without a sample of the product with its actual import
marking.
The applicable subheading for the mitten, style 50, will be
4203.29.3020, Harmonized Tariff Schedule of the United States
(HTS), which provides for articles of apparel and clothing
accessories, of leather or of composition leather: gloves,
mittens and mitts: other: other: men's, lined. The duty rate
will be 14 percent ad valorem.
Your sample, style 35, is classified as footwear which is
not disposable and whose upper's external surface is
predominantly other than leather, composition leather, textile
materials or rubber and/or plastics. The applicable
subheading for the slippers, style 35, will be 6405.90.9000,
(HTS). The duty rate will be 12.5 percent ad valorem.
Goods classifiable under subheading 4203.29.3020, HTS, which
have originated in the territory of Canada, will be entitled to a
9.8 percent ad valorem rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
Goods classifiable under subheading 6405.90.9000, HTS, which
have originated in the territory of Canada, will be entitled to
a 8.7 percent ad valorem rate of duty under the United States-
Canada FTA upon compliance with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport