CLA-2-64:RR:SP:247
Ms. Jeanine Greener
Eddie Bauer, Inc.
10401 N.E. 8th Street, Suite 500
Bellevue, WA 98004
RE: The tariff classification of footwear
Dear Ms. Greener:
In your ruling request dated June 17, 2008, you requested a tariff classification ruling for two styles of slip-on house slippers.
You have provided samples identified as style # 020-3385 and style # 019-1505. You describe style # 020-3385 as a women’s slipper with a leather upper, rubber sole and shearling lining. You state that the thickness of the outer sole is 2.5 mm. Style # 019-1505 is described as a men’s slipper with a leather upper, rubber sole and shearling lining. You state that the thickness of the outer sole is 1.6 mm. Although the men’s style is not marked with either a country of origin or size label, you state that the item will be marked upon importation with a label indicating “Men’s size_____.”
The applicable subheading for style 020-3385 will be 6403.99.9005, Harmonized Tariff Schedule of the United States (HTSUS), which provides footwear with outer soles of rubber/plastics and uppers of leather: other: other: for other persons: valued over $2.50/pair, house slippers. The general rate of duty will be 10 percent ad valorem.
The applicable subheading for style 019-1505 will be 6403.99.6015, HTSUS, which provides footwear with outer soles of rubber/plastics and uppers of leather: other: other: for men, youths and boys, house slippers. The general rate of duty will be 8.5 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