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NY N003147

November 17, 2006



TARIFF NO.: 6404.20.40

Mr. Rodney Ralston
UPS Supply Solutions
One UPS Way, PO Box 800
Champlain, NY 12919

RE: The tariff classification of footwear from Sweden, India, Peru or China.

Dear Mr. Ralston:

In your letter dated October 30, 2006, on behalf of Hatley Inc., you requested a tariff classification ruling.

The submitted sample, identified as Style #8 “Sleeper Sock”, is a bootie-type slipper shoe with a knit textile material sock-top upper and a sewn-on leather outer sole with a ¾-inch high leather sidewall. We will presume that this slipper shoe will be valued at over $2.50 per pair and we note that the slipper does not have any component materials that are made of rubber or plastics.

The applicable subheading for the slipper, identified as Style #8 “Sleeper Sock” will be 6404.20.40, Harmonized Tariff Schedule of the United States (HTSUS), 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 leather or composition leather; in which the shoe, by weight, is less than 10% by weight of rubber and plastics; and which is valued over $2.50 per pair. The general rate of duty will be 10% ad valorem. If valued not over $2.50 per pair, the applicable subheading will be 6404.20.20, HTSUS, and the general rate of duty will be 15% 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/.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

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 footwear you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, the footwear 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.

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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