CLA-2-64:OT:RR:NC:N4:447
Ms. Kymberlee Bowles
R.G. Barry Corporation
13405 Yarmouth Road, N.W.
Pickerington, OH 43147
RE: The tariff classification of footwear from China
Dear Ms. Bowles:
In your letter dated December 10, 2010 you requested a tariff classification ruling.
The submitted half-pair sample identified as style PA755 “Hunters Bay Gerald Tan Clog Slipper,” is a men’s size 9-10 closed toe/open back slipper with a textile fabric embedded rubber/plastic “Astro Turf” outer sole and a synthetic microfiber suede textile upper. At the ball of the foot are six rows of raised rubber/plastic traction dots, each of which measures 1mm in depth, 3 mm in diameter and together, cover a total area of approximately 5.25 square inches. You state that due to the protrusion of these traction dots, the outer sole does not meet the tariff definition of a house slipper. You also state that you are in a classification dispute with the intended buyer (who will be the importer of record) who states that the correct classification should be under subheading 6404.19.3540, 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. You contend that the correct classification should be under subheading 6405.20.9030, HTSUS, which provides for other footwear.
In order to provide an accurate classification, we sent the slipper to the Customs laboratory for analysis. Their findings revealed that the external surface area of the upper is 100% textile; the external surface area of the outer sole is 77% rubber/plastics and 23% textile; and the slipper component weight is 80.9% rubber/plastics and 19.1% textile. Consequently, the slipper will be classified as having an outer sole of rubber/plastics and an upper of textile materials under heading 6404, HTSUS.
The applicable subheading for style PA755 “Hunters Bay Gerald Tan Clog Slipper” will be 6404.19.3540, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: which is not “sports” or “athletic” footwear; which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; footwear with open toes or open heels; footwear which is over 10% by weight of rubber and/or plastics; other: for men. 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 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,
Robert B. Swierupski
Director
National Commodity Specialist Division