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NY M81769




April 17, 2006

CLA-2-64:RR:NC:SP:247 M81769

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.35

Mr. Russell Clarkson
Creative Education of Canada, Inc.
704 Mara Street
#135 Point Edward
Ontario, Canada N7V 1X4

RE: The tariff classification of footwear from Sri Lanka

Dear Mr. Clarkson:

In your letter dated March 27, 2006 you requested a tariff classification ruling.

The submitted sample is a pair of children’s closed-toe, closed-heel slip-on shoes, identified as “Princess Slippers, Item #18235.” This indoor use slipper has a predominately knit textile fabric upper of man-made fibers stated to be of 80% nylon and 20% polyester. The slipper has numerous small shiny plastic sequins as decorations on its textile upper surface and there is an ornamental textile flower with a feather boa that is cemented at the front of the vamp. The slipper also has a separate, textile faced and plastic foam padded insole and a sewn-on rubber/plastic material outer sole that will contact the ground. It is lasted to shape for fit and made of durable, quality materials that will allow it to be worn in everyday use as a house slipper.

The applicable subheading for the slippers, identified as Princess Slippers, Item #18235, will be 6404.19.35, 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 rubber and/or plastics; which is not “athletic footwear”; which is of the slip-on type; which does not have a foxing or foxing-like band of rubber or plastics; and which is over 10% by weight of rubber or plastics. The rate of duty will be 37.5% 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 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 shoes you have provided for this ruling request have not been marked with the country of origin that you indicate will be “Sri Lanka.” Therefore, if imported as is, the shoes do not meet the country of origin marking requirements of the marking statute and will be considered not legally marked.

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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