CLA-2-64:RR:NC:SP:247
Ms. Lindsay B. Meyer
Venable LLP
575 7th Street, NW
Washington, DC 20004-1601
RE: The tariff classification of footwear from China
Dear Ms. Meyer:
In your letter dated August 13, 2007, on behalf of your client Boston Ideas LLC, you requested a tariff classification ruling for footwear that you state is intended exclusively for indoor use.
The submitted half pair sample, identified as the “BrightFeet™,” lighted slippers, is a closed toe, open heel slipper for indoor use. The slipper has, as you state, either a 100% polyester “fleece” textile material upper or an 80% cotton (i.e.,vegetable) fiber and 20% polyester terry cloth material upper. The slipper also has a foam plastic padded and textile faced insole and a molded rubber/plastic outer sole to which a layer of textile fabric material has been adhered to the outer surface. You state that this slipper is designed for unisex wear and comes in unisex sizes small, medium and large. The slippers also have the added feature of a built-in light sensor mechanism with a power source which, as you state, activates a small light bulb imbedded in the front, so that when the wearer steps into them, an area of the floor where he or she walks is illuminated.
Note 4(b), Chapter 64, Harmonized Tariff Schedule of the United States (HTSUS) states that the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. The Explanatory Notes to Chapter 64, HTS, offer the term “when in use” to the external surface area of the outer sole determination.
Visual examination of the sole on this slipper intended exclusively for indoor use indicates that it consists of a unit-molded rubber/plastic to which a textile material has been permanently adhered to the external surface area in contact with the ground. Therefore, the constituent material of the outer sole with the greatest surface area in contact with the ground on this slipper is textile.
The applicable subheading for the “BrightFeet™” lighted slipper with 100% polyester fiber textile material uppers will be 6405.20.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, with uppers of textile material 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.
The applicable subheading for the “BrightFeet™” lighted slipper with 80% cotton and 20% polyester fiber textile material uppers will be 6405.20.3060, HTSUS, which provides for other footwear, in which the outer sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which the fabric of the upper consists by weight, predominately of vegetable fibers such as cotton or flax (linings, accessories or reinforcements not included); and which has a line of demarcation between the sole and the upper…for women. The rate of duty will be 7.5% 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 sample is not marked with the country of origin. Therefore, if imported as is, it 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 sample 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