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NY 862494

May 8, 1991

CLA-2-42:64:S:N:N3H:354 862494


TARIFF NO.: 4203.29.3020; 6405.90.9000

Mr. Reginald Williams
A.N. Deringer, Inc.
Airport Road P.O. Box 337
Houlton, Maine 04730-0337

RE: The tariff classification of sheepskin leather slippers and mittens from Canada.

Dear Mr. Williams:

In your letter dated April 12, 1991, you requested a tariff classification ruling. As requested, the samples will be returned to you.

Regarding the slip-on slippers, style 35, the upper is made of reversed sheepskin, ie., the flesh (leather-like) side is on the outside. The outer sole is a stitched on piece of suede leather. The mitten, style 50, it is also made from reversed sheepskin with fur still attached to the leather. Explanatory note 1(b) to chapter 42 excludes articles of apparel or clothing accessories (except gloves) lined with furskin.

Regarding your inquiry about "special forms" for footwear importations, there is presently no Customs Form, but there are requirements for additional information for imported footwear in Customs Regulation 141.89. You will meet the requirements of that Regulation if you accurately answer the questions on the attached sheet, based upon the "Invoice Requirements" issued by the National Import Specialist Division in March of 1990. We have also attached definitions that will assist you in answering the questions.

Regarding your question concerning country of origin marking, there is no requirement, per se, in the case of footwear, that the marking be directly on the footwear although that is, in general, the best approach to ensure "permanence" of that marking. Because of the "fuzzy" nature of wool, the usual preferred marking for a slipper, by an indelible stamp on the heel seat, would probably be illegible. Per Customs Regulation 134.44, either a hang-tag or a sticker will be acceptable if sufficiently conspicuous, legible and permanent. These are, in general, difficult to achieve for footwear. A good rule of thumb is that country of origin marking right next to and in the same print as the shoe size appears on the footwear has always been considered acceptably marked.

Customs has previously ruled that imported gloves must be legibly and conspicuously marked to indicate the country of origin by means of an ink stamp, or label permanently sewn or glued near the hem or cuff of the glove in reasonable proximity to the size marking. Easily removable adhesive labels are not acceptable. We cannot confirm any particular marking would be acceptable without a sample of the product with its actual import marking.

The applicable subheading for the mitten, style 50, will be 4203.29.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories, of leather or of composition leather: gloves, mittens and mitts: other: other: men's, lined. The duty rate will be 14 percent ad valorem.

Your sample, style 35, is classified as footwear which is not disposable and whose upper's external surface is predominantly other than leather, composition leather, textile materials or rubber and/or plastics. The applicable subheading for the slippers, style 35, will be 6405.90.9000, (HTS). The duty rate will be 12.5 percent ad valorem.

Goods classifiable under subheading 4203.29.3020, HTS, which have originated in the territory of Canada, will be entitled to a 9.8 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Goods classifiable under subheading 6405.90.9000, HTS, which have originated in the territory of Canada, will be entitled to a 8.7 percent ad valorem rate of duty under the United States- Canada FTA upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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