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NY L87870

October 28, 2005

CLA-2-64:RR:NC:SP:247 L87870


TARIFF NO.: 6404.19.35

Ms. Francine Marcoux
Hampton Direct Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of footwear from China

Dear Ms. Marcoux:

In your letter dated October 11, 2005 you requested a tariff classification ruling.

The submitted sample is identified as a “Rubber Soled Slipper Sock,” SKU #’s 52350, 52352 and 52354, which correspond to size designations medium, large and x-large. This slip-on slipper has a knit textile material upper with an elasticized stretch knit anklet topline and a sturdy ½-inch thick, sewn-on rubber/plastic sole. You state that this slipper shoe is sized and intended for wear by both men and women, indoor as well as for outdoor use.

The applicable subheading for the shoe, identified as “Rubber Soled Slipper Sock,” SKU #’s 52350, 52352 and 52354 (medium, large and x-large), will be 6404.19.35, 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 is of the slip-on type; which does not have a foxing or a foxing-like band; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem.

We note that the submitted sample shoe is not marked with the country of origin. Therefore, if imported as is, the shoe will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes will 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 646-733-3042.


Robert B. Swierupski

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