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NY L82512

February 23, 2005

CLA-2-64:RR:NC:SP:247 L82512


TARIFF NO.: 6405.20.90

Ms. Stephanie R. Ankney
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320

RE: The tariff classification of footwear from China

Dear Ms. Ankney:

In your letter dated February 9, 2005 you requested a tariff classification ruling.

The submitted sample is a pair of open-heel, closed-toe indoor slippers, identified as item “SKU-834939.” The slipper has a man-made fiber textile material upper, a rubber/plastic midsole and a stitched and cemented-on textile material outer sole with an arrayed pattern of 1/32 inch diameter rubber/plastic traction dots, spaced approximately 3/8-inch apart on center. It is our observation that the material of the outer sole that mostly contacts the ground on this indoor slipper is textile

The applicable subheading for this indoor use slipper identified as item “SKU-834939” 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; in which the fabric of the upper consists, by weight, predominately of fibers other than vegetable fibers or wool (linings, accessories or reinforcements not included); and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% 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 slippers you have provided for this ruling request have not been marked with the country of origin. Therefore, if imported as is, the shoes do not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

We are returning the sample as you requested.

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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