CLA-2-64:RR:NC:SP:247
Ms. Susan White
A Fine Gauge, Inc., DBA White + Warren
80 West 40th St., 3rd Fl
New York, NY 10018
RE: The tariff classification of footwear and bag from China.
Dear Ms White:
In your letter dated September 10, 2007 you requested a tariff classification ruling for a pair of women’s slippers and a drawstring bag. The item, identified as S/10831 “Slippers with Silk Bag” consists of a pair of closed toe/closed heel slippers that, as you state, have a sole of suede leather and uppers of “cashmere” textile material and are packaged and sold together with a simple woven textile drawstring bag. The slippers have a textile faced, foam plastic padded footbed insole, an approximately ¼-inch thick added midsole component consisting of separate layers of different density rubber/plastic materials and we note that the leather material outsole is thin, light and flexible. Although you did not provided any component material weight breakdown percentage measurements, we will presume based on our examination of its material construction, that this indoor slipper is over 10% by weight of rubber or plastics and over 50% by weight of textile materials plus rubber and/or plastics. The rectangular shaped textile bag is just large enough to hold the single pair of slippers in a tightly confined condition during travel. The slipper/bag combination is a composite good with the essential character imparted by the footwear.
The applicable subheading for the item identified as S/10831 “Slipper with Silk Bag” will be 6404.20.6060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole is of leather or composition leather; and in which the shoe, by weight, is over 50% as a total of textile materials, rubber and plastics and 10% or more of rubber and/or plastics…for women. The rate of duty will be 37.5% 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, the footwear 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