CLA-2-64:OT:RR:NC:N4:447
Mr. Mark Wisniewski
Walgreen Company
304 Wilmot Road, MS#3291
Deerfield, IL 60015
RE: The tariff classification of footwear from China
Dear Mr. Wisniewski:
In your letter dated June 2, 2011 you requested a tariff classification ruling for two styles of men’s indoor slippers.
The submitted half-pair samples identified as WIC #436236 and WIC #437552, are men’s closed toe/open heel “house slippers” with uppers of faux suede and polyester textile material, respectively. You state that the outer sole of each slipper is composed of unit-molded plastic to which a thin “layer” of textile fabric has been applied. However, a visually magnified examination of the outer soles shows only “strands” of textile material permeating the plastic outer soles. The plastic material remains both tactile and visible on the surface of the outer soles and predominates as the constituent material having the greatest surface area in contact with the ground pursuant to Note 4(b) to Chapter 64 of the Harmonized Tariff Schedule of the United States (HTSUS). Therefore, it is the opinion of this office that the outer soles are composed predominately of what you describe as plastic. You suggest classification under subheading 6405.20.9015, HTSUS, which provides for in pertinent part; other footwear; house slippers. We disagree with this suggested classification because the submitted samples are neither “other footwear” nor are they “house slippers” based upon the “terms of the headings and any relative section or chapter notes” as stated in the General Rules of Interpretation (GRI) (1), HTSUS.
The applicable subheading for WIC #436236 and WIC #437552 will be 6404.19.3540, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear with open toes or open heels; other: other: for men. The rate of duty will be 37.5 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/.
Be advised that sample WIC #437552 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