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NY J87060

August 19, 2003

CLA-2-64:RR:NC:TA:347 J87060


TARIFF NO.: 6404.19.3515

Mr. Vincent Yung
Wing’s International LLC.
The Waikiki Landmark
1888 Kalakaua Ave. C310
Honolulu, Hawaii 96815-1550

RE: The tariff classification of footwear from China

Dear Mr. Yung:

In your letter dated August 2, 2003 you requested a tariff classification ruling for a house slipper which we presume, was made in China and/or the Orient.

The submitted half pair sample is an open-toe, open-heel indoor slipper, which you state has a 100% cotton, heavy velour textile material upper, a foam plastic padded textile faced footbed insole and a separately sewn-on rubber/plastic outer sole. In your letter you acknowledge (and we agree) that this slipper has a “PVC” plastic outer sole and therefore the constituent material of the outer sole that contacts the ground is plastic. We note that for footwear classification purposes, HTS Chapter 64, Note 3(a) states that the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye. The slipper does not have a textile outer sole and so the classification you have suggested (subheading 6405.20.30) is not applicable.

The applicable subheading for this house slipper, no style number indicated, 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 (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sample slipper you have provided for this ruling request has not been marked with its country of origin. Therefore, if imported as is, this slipper does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

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 646-733-3042.


Robert B. Swierupski

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