CLA-2-64:OT:RR:NC:N3:447
Mr. Steven Kim
Macys Merchandising Group
11Penn Plaza
New York, NY 10001
RE: The tariff classification of footwear from China
Dear Mr. Kim:
In your letter dated February 13, 2015 you requested a tariff classification ruling. As requested the sample is being returned.
The submitted sample, identified as Unisex HP Slippers, are open heel/closed toe slip-on house slippers. The upper is made from polyester textile. The insole is lined with faux fur that extends over the topline to form an approximately 2 ¼ inch cuff along the vamp. The toe area is lined with thin knit fabric. The slippers have a rubber or plastics outer sole that measures less than 3.5 mm in thickness. The outer sole has textile material applied to it that does not have the strength or durability of a textile outer sole.
The applicable subheading for the Unisex HP Slippers will be 6404.19.3715, Harmonized Tariff Schedule of the United States (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; footwear of the slip-on type; footwear not less than 10 percent by weight of rubber or plastics; footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: house slippers. The rate of duty will be 12.5 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division