CLA-2-64:OT:RR:NC:N4:447
Ms. Melissa Gloria
Street Players
826 Majorca Place
Los Angeles, CA 90049
RE: The tariff classification of footwear from China
Dear Ms. Gloria:
In your undated ruling request, you requested a tariff classification ruling.
The submitted sample identified as style #04357 “Twinkle Toes,” is a pair of girl’s closed toe/heel slippers with predominately polyester textile uppers. The uppers feature lights on the vamp of each shoe which light up when the shoes are worn. The textile outer soles feature rubber or plastics traction dots which are approximately 1mm in diameter and interspersed approximately ¼ of an inch apart on center. Consequently, the constituent material of the outer soles having the greatest external surface area in contact with the ground when worn is textile.
The applicable subheading for the girl’s slippers, style #04357 “Twinkle Toes” will be 6405.20.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear: with uppers of textile materials: other: other: other. The rate of duty will be 12.5% 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,
Thomas J. Russo
Director
National Commodity Specialist Division