CLA-2-64:RR:NC:SP:247
Carolyn B. Malina
Land’s End, Inc.
2 Lands’ End Lane
Dodgeville, WI 53595
RE: The tariff classification of footwear from China
Dear Ms. Malina:
In your letter dated April 25, 2007 you requested a tariff classification ruling for five half pair samples of women’s shoes: four slippers for indoor use and one slip-on shoe for outdoor use that is designed to provide protection against water penetration.
Style #238623 is identified as a women’s “Wellington” shoe, with an upper that is predominately of rubber/plastics materials assembled by molding or vulcanization. The shoe is of the slip-on type, it does not cover the ankle and it is designed to be waterproof. The external surface area of the upper includes stretchable side panels of knit textile fabric covered neoprene material and there is a textile pull-up tab at the back. The external surface area of the upper is not over 90% of rubber or plastics. The shoe also has a molded rubber/plastic outsole.
Style #243187 is identified as a women’s “low shearling moc” slipper. This slip-on shoe has a predominately suede leather upper with a 1-inch high leather sidewall wrap, a shearling fur lining that extends out and forms a turned down plush fur collar and a rubber/plastic outer sole.
Style #’s 243205, 243180 and 251300 are three types of women’s slippers that, we will presume, are all intended exclusively for indoor use. The three slippers listed in order, are described in your letter as a women’s spa mule, a women’s faux shearling slide and a women’s fleece clog. All three styles have soft man-made textile material uppers, open heels and outer soles that consist of a unit-molded rubber/plastic to which a layer of textile material has been applied to the external surface area in contact with the ground. In this regard, the constituent material of the outer sole of these three indoor slippers is textile.
The applicable subheading for the women’s “Wellington” shoe, identified as Style #238623, will be 6402.99.3350, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics…other…not covering the ankle…other…footwear designed to be worn over or in lieu of other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 37.5% ad valorem.
The applicable subheading for the women’s “low shearling moc” slipper, identified as Style #243187, will be 6403.99.9065, HTSUS, which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for other persons; which is valued over $2.50 per pair…for women. The rate of duty will be 10% ad valorem.
The applicable subheading for the three indoor slippers, identified as Style #243205, Style #243180 and Style #251300, will be 6405.20.9060, HTSUS, which provides for other footwear, with uppers of textile materials and outer soles of other than rubber, plastics, leather or composition leather; in which the upper, by weight, predominately consists of other than vegetable fibers or wool (linings, accessories or reinforcements not included)…for women. The rate of duty will be 12.5% 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."
We are returning the samples as you requested.
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