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NY L88013

October 28, 2005

CLA-2-64:RR:NC:SP:247 L88013


TARIFF NO.: 6405.20.90

Ms. Stephanie De Silva
Avon Products, Inc.
1251 Avenue of the Americas
New York, NY 10020

RE: The tariff classification of footwear from China

Dear Ms. De Silva:

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

The submitted half pair sample, identified as a “Lavender Foot Warmer” slipper with a style or “reference” number of “PP298190.” This closed-toe, closed-heel indoor slipper has a fleece-like polyester textile material upper and a separately sewn-on polyester textile material sole 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 slipper is textile. The slipper also has a removable textile sachet pillow-like midsole insert that contains a filling of, as you state, “95% flaxseed and 5% lavender.” This “aromatherapy” pillow insert is sized and shaped to fit into the slipper’s midsole pocket compartment, which has been specifically designed for it. The “sachet pillow” insert can be easily removed so that it can be heated in a microwave oven. We consider the textile house slipper and its removable “aromatic” pillow insert to be a composite good, and it is the slipper that imparts to this item its essential character.

The applicable subheading for the indoor use slipper, identified as style or reference number “PP298190, Lavender Foot Warmer,” will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; 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 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 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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