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NY M82352




April 28, 2006

CLA-2-64:RR:NC:247: M82352

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90

Mr. Michael Lambert
Limited Brands
Two Limited Parkway
Columbus, OH 43230

RE: The tariff classification of footwear from China.

Dear Mr. Lambert:

In your letter dated April 3, 2006, you requested a tariff classification ruling for an item described as “Super Soft Holiday Heated Booties,” style number 69142. You have submitted a sample of style 69142. You state that the outer surface is composed of 87% polyester and 13% nylon terry cloth fabric. The booties will be imported with a removable textile packet filled with 300 grams of buckwheat seed and 5 grams of lavender. The packet can be heated and then inserted in a pocket located on the back of the bootie. The booties are then placed over the foot to provide warmth and aromatherapy. You opine that the item is excluded from heading 6405 Harmonized Tariff Schedule of the United States (HTSUS), because Note 1(b) to Chapter 64 states that “this chapter does not cover footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper.

The submitted sample is a textile slipper that covers the ankle consisting of sewn together textile components, (i.e. upper panels and a separate textile panel on the walking surface). The slipper has an elasticized component in the collar that keep it on the foot. Generally, in order for an item to be classified as footwear in Chapter 64, it must have an outer sole that is a separate, identifiable component prior to its application to the upper. In addition, the sole component must encompass the entire underfoot area and the complete article must not be designed for wear inside other footwear. In this regard, Item 69142 satisfies these requirements for footwear classified in Chapter 64 (HTSUS). The textile slipper and the removable packet (including its contents) is a composite good, with the essential character imparted by the slipper.

The applicable subheading for “Super Soft Holiday Heated Booties.” style number 69142 will be 6405.20.90, which provides for other footwear with uppers of textile material, other. The rate of duty will be 12.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."

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.

Sincerely,

Robert B. Swierupski
Director,

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