CLA-2-64:RR:NC:TP:347 G89960
Ms. Alice Liu
Atico
501 South Andrews Avenue
Ft. Lauderdale, FL 33301
RE: The tariff classification of textile footwear from China.
Dear Ms. Liu:
In your letter dated April 6, 2001, you requested a tariff classification ruling.
You have submitted a sample of what you refer to as a “Mule Slipper,” item #C20B1344 that you state has a fleece upper, insole and lining, and a TPR outsole. The outer sole is made up of unit-molded rubber/plastics, and features a thin layer of textile material adhered to the external surface in contact with the ground. The purpose of the textile material on the surfaces of the rubber soles is not explained. Due to the fact that this type of footwear is inappropriate for outdoor wear we feel that the textile material, which accounts for the greatest surface area in contact with the ground when in use, is plausible soling material for footwear of this type, (i.e. for indoor use exclusively). In this regard, we agree that these shoes have outer soles with external surface areas predominantly of textile material.
The applicable subheading for item #C20B1344 “Mule Slipper” will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with uppers of textile material and outer soles of other than rubber, plastics leather or composition leather, other. The rate of duty will be 12.5% ad valorem.
We also note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the samples submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes 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.”
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 212-637-7089.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division