CLA-2-64:S:N:N3D:346SY 852227
Mr. James F. Carroll
J.M. Rodgers Co., Inc
90 West St., Rm. 1510
New York, NY 10006-1039
RE: The tariff classification of a child's fabric slipper from
China.
Dear Mr. Carroll:
In your letter dated May 4, 1990, on behalf of Wiesner
Products, you requested a tariff classification ruling.
Your sample has a closed toe and closed back fabric upper
stitched to a fabric bottom with a separate fabric binding
covering their seam. Since the exposed bottom layer is a flimsy
tricot, it is obvious that this item is not commercially saleable
as footwear. From the construction of your sample, we assume
that it will be made into usable footwear by stitching on a flat
rubber or plastic outer sole. We presume no additional shaping
is necessary before attaching the outer sole.
The applicable subheading for your sample will be
6406.10.2500, Harmonized Tariff Schedule of the United States
(HTS), which provides for formed uppers of textile materials,
valued under $3 per pair. The rate of duty will be 48 percent ad
valorem.
We note that your sample is not marked "Made in China".
Since it will not be substantially changed in the United States,
each half pair must be marked "Made in China" in a conspicuous
location which will not be concealed by the processing in the
U.S.. See CR 134.35 and 134.36(a).
We note that you have also asked about the classification of
your sample if it were imported "with a rubber sole applied".
Without a sample and a further description of that completed
article, we cannot rule as to its classification.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
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,
Jean F. Maguire
Area Director
New York Seaport