CLA-2-64:K:TC:A4:D23 D80158
TARIFF NOS.: 6404.20.6060; 6405.20.9015
Mr. Mal Franco
Cherries Footwear, Inc.
350 Fifth Avenue, Suite 7706
New York, NY 10018
RE: The tariff classification of three house slippers from China
Dear Mr. Franco:
In your letter dated July 9, 1998, your company requested a
tariff classification ruling.
You included three samples, designated styles S-1, S-2 and
S-3, and described them as indoor slippers. Style S-1 has an
outer sole of textile materials with traction dots of
rubber/plastics, a foam mid-sole without a stiffener, and an
upper of 100% acrylic material. Styles S-2 and S-3 have outer
soles of leather and uppers of 100% acrylic material. The
slippers will be imported from China.
We note that the enclosed samples are not marked with the
country of origin. Therefore, if imported as is, the slippers
will not meet the country of origin marking requirements of 19
U.S.C. 1304. Accordingly, the slippers would not be considered
legally marked under the provisions of 19 C.F.R. 134.11.
The applicable subheading for style S-1 will be
6405.20.9015, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for other footwear; with uppers of
textile materials; other; house slippers. The duty rate will be
12.5% ad valorem. The applicable subheading for styles S-2 and
S-3 will be 6404.20.6060, 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
leather or composition leather; other. The duty rate will be
37.5% ad valorem.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations.
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,
John J. Martuge
Area Director,
JFK Airport