CLA-2-64:RR:NC:SP:247 K86254
Mr. John Rajski
The Hipage Company, Inc.
1126 South Seventieth Street
Suite 209B
Milwaukee, WI 53214
RE: The tariff classification of footwear from China
Dear Mr. Rajski:
In your letter dated May 17, 2004, on behalf of The Kohler Company, you requested a tariff classification ruling.
The submitted sample (no style number) is an indoor house slipper with open toes and an open heel. The slipper has a soft, foam rubber padded textile material upper, a foam rubber padded textile faced footbed insole and a sewn-on 3/16-inch thick rubber/plastic outer sole. You state that this slipper is going to be given away to guests of the Kohler resort for their use and although it will be thrown away after use, the slipper is not made of the flimsy materials (i.e., paper/textile uppers, textile soles) that could have resulted in its classification under 6405.90.20, HTS, as disposable footwear.
Therefore, the applicable subheading for these house slippers (no style name or numbers indicated) will be 6404.19.3515, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.
The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample slippers you have provided for this ruling request have not been marked with the country of origin. Therefore, if imported as is, the slippers do not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.
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 Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division