CLA-2-64:RR:SP:247
Mr. Greg Mullin
Green Market Services Co.
1105 West Chestnut Street
Boston, MA 02301
RE: The tariff classification of slippers
Dear Mr. Mullin:
In your letter dated February 13, 2007, you requested a tariff classification ruling for two leather slippers.
The submitted samples, identified as style SS20221 and SH20213A are men’s below-the-ankle slippers with outer soles and uppers of leather. You state that the single sole slippers are “turned construction.” Style SS20221 has an open heel.
The term “turn or turned footwear” is not defined in HTSUS. In TD 93-88 dated October 25, 1993, certain “Footwear Definitions” were published to provide some guidelines used by Customs to classify footwear under Chapter 64 of the Harmonized Tariff Schedule of the United States (HTSUS). Briefly, “turned” is defined as method of construction, where the upper is stitched to the leather sole wrong side out before the shoe is turned right side out by hand. At the time, an “insole” may be cemented into the shoe, but no additional significant stitching is done. If the “insole” is removed, you should be able to reverse the process and turn the shoe wrong side out again by hand.
The Complete Footwear Dictionary, by William A. Rossi, also defines a type of shoe construction as “turn” construction. It states that in a single-soled flexible shoe, the sole and upper are stitched together with a chain stitch while the shoe is inside out on a last. Later, the upper is turned right side out and the shoe is completed. The process is also known as “hand-turned.”
Both styles SS20221 and SH20213A meet the definitions of “turn or turned footwear.”
The applicable subheading for both styles SS20221 and SH20213A will be 6403.59.1520, Harmonized Tariff Schedule of the United States, HTSUS, which provides for footwear with outer soles and uppers of leather: other: turn or turned footwear, for men. The general rate of duty will be 2.5 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 samples are not marked with the country of origin. Therefore, if imported as is, they 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, Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division