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NY E88292

October 26, 1999

CLA-2-64:RR:NC:TA:347 E88292


TARIFF NO.: 6404.19.3515

Mr. Dan Eschenbrenner
Panalpina, Inc.
4433 Woodson Rd., Suite 102
St. Louis, MO 63134

RE: The tariff classification of footwear from China

Dear Mr. Eschenbrenner:

In your letter dated September 29,1999 and received by this office on October 18, 1999, on behalf of Concept Amenities, you requested a tariff classification ruling.

The submitted three half pair samples, no style numbers indicated, are all open-toe, open-heel house slippers with textile uppers and rubber and/or plastic outer soles. It is our observation that all three slipper styles have foam plastic padded inner soles and are, by weight, more than 10 percent rubber and plastics.

We note that two of the submitted samples are not marked with the country of origin China. Therefore, if imported as is, these slippers will not meet the country of origin marking requirements of 19 USC 1304. Accordingly, the slippers will be considered not legally marked under the provisions of 19 CFR 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.”

The applicable subheading for all three of these house slippers will be 6404.19.3515, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

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.


Robert B. Swierupski

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