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NY L87919

October 17, 2005

CLA-2-64:RR:NC:SP:247 L87919


TARIFF NO.: 6405.20.30

Ms. Jessica Quinn
Paris Presents Incorporated
3800 Swanson Court
P.O. Box 9000
Gurnee, IL 60031-9000

RE: The tariff classification of footwear from China

Dear Ms. Quinn:

In your letter received October 3, 2005 you requested a tariff classification ruling.

The submitted half pair sample, identified as Item # 05-0946, is a closed- toe, open-heel indoor slipper with, as you state, an upper that has an external surface area of 100% cotton terry textile material. This indoor use shoe has a padded textile insole and a sole comprised of a ½-inch thick EVA foam plastic with a separately sewn and cemented-on layer of textile fabric material that has a pattern of small plastic traction dots spaced ¼-inch apart on center. Based on visual estimates, we have determined the material of the outer sole that mostly contacts the ground on this indoor use slipper/shoe is textile.

The applicable subheading for the indoor use slipper, identified as Item #05-0946, will be 6405.20.30, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, with uppers of textile material and outer soles of other than rubber, plastics leather or composition leather; in which there is a line of demarcation between the sole and the upper; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings not included). The rate of duty will be 7.5% 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 item indoor slipper that you have provided for this ruling request has not been marked with its country of origin. Therefore, if imported as is, the slipper does 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 have 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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