CLA-2-64:OT:RR:NC:N4:447
Ms. Martha De Castro
Bed Bath & Beyond
700 Liberty Avenue
Union, NJ 07083
RE: The tariff classification of footwear from China
Dear Ms. De Castro:
In your letter dated January 22, 2014 you requested a tariff classification ruling on behalf of your client, Liberty Procurement Co., Inc.
The submitted half-pair sample identified as SKU #42317807, is a women’s closed toe/open heel slipper with a rubber or plastics outer sole and a textile material upper. The slipper’s outer sole measures 2mm in thickness and qualifies it as a “house slipper” pursuant to Statistical Note 1(d)(i) to Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the women’s house slipper identified as SKU #42317807 will be 6404.19.3915, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: not sports footwear; footwear of the slip-on type, that is held to the foot without the use of laces or buckles or other fasteners; footwear that is not less than 10 percent by weight of rubber or plastics; other: house slippers. The rate of duty will be 37.5% 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,
Gwenn Klein-Kirschner
Acting Director
National Commodity Specialist Division