CLA-2-64:OT:RR:NC:N3:447
Mr. Roger Crain
Customs Laboratory Services LLC
11901 Reynolds Ave.
Potomac, MD 20854-3334
RE: The tariff classification of footwear from China
Dear Mr. Crain:
In your letter dated July 16, 2015 you requested a tariff classification ruling on behalf of élé Vogue, LLC. As requested the sample is being returned.
The instant sample, identified as Tango – Gray, is a woman’s closed toe, closed heel, slip-on type slipper. The upper is comprised of knit textile material on the outer and inner surface with an inner layer of foam cushioning. As per attached lab analysis the textile material was found to consist predominantly of vegetable fibers. The upper features an expandable elasticized opening along the top to facilitate the insertion of the foot. It has a sewn-on rubber or plastics outer sole covered with knit textile material. The outer sole has numerous rubber or plastic traction dots affixed to its textile surface. The submitted laboratory report provides a breakdown of the external surface area of the outer sole as 41 percent rubber or plastics and 59 percent textile material. As per the lab report the constituent material of the outer sole having the greatest external surface area in contact with the ground is the textile material. The slipper does not a have a foxing band or foxing-like band and it is not protective.
We disagree with your proposed classification of the slipper under subheading 6404.19.3660, Harmonized Tariff Schedule of the United States (HTSUS). The subject slipper features an outer sole that consists of both textile and rubber/plastics. As previously noted, lab testing of the subject merchandise indicates that the textile material has the greatest surface area in contact with the ground. Since the slipper has an upper of textile material and an outer sole of textile material, the shoe will be classified in heading 6405, HTSUS.
The applicable subheading for the woman’s slipper Tango – Gray will be 6405.20.3060, (HTSUS), which provides for other footwear: with uppers of textile materials: with uppers of vegetable fibers: for women. The rate of duty will be 7.5 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 [email protected]
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division