CLA-2-64:OT:RR:NC:4:447
Ms. Jolene Grinstead
17829 Valley Blvd.
Industry, CA 91744
RE: The tariff classification of slippers from China
Dear Ms. Grinstead:
In your letter dated February 3, 2009, you requested a tariff classification ruling.
The sample of item no. MZ-34-090 is a closed toe, open back women’s house slipper. The sewn-on upper and cutout flower appliqué is made of wool felt. The outer sole and foot bed is also covered in wool felt. Although a rubber/plastics material is applied to the outer sole for traction, the wool felt is the material of the outer sole having the greatest surface area in contact with the ground.
You suggest classification in 6405.20.9015, HTSUS. Based upon the item’s materials composition, it will be classified elsewhere.
The applicable subheading for item no. MZ-34-090 will be 6405.20.6060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, in which the outer sole’s external surface is not predominately rubber, plastics, leather or composition leather: in which the upper’s external surface is predominately textile materials: with soles and uppers of wool felt: for women. The 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 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."
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 Stacey Kalkines at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division