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NY M82846




MAY 15, 2006

CLA-2-64:RR:NC:247: M82846

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.90

Ms. Yvonne Sherri Lopez
Robert D. Gordon, LCB
DBA Cali America Customs Broker
161 W. Victoria Street, Suite 220
Long Beach, CA 90805

RE: The tariff classification of footwear from Italy.

Dear Ms. Lopez:

In your letter dated April 5, 2006, you requested a tariff classification ruling for an item described as “CosySoles” microwave heated slipper.

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 a hook & loop collar strap to secure it to the foot. The slipper contains a natural sterilized grain that, when heated, retains heat for extended periods of time. You state that the item was developed to provide aid to the discomfort caused by chronic cold feet.

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, “CosySoles” microwave heated slipper satisfies these requirements for footwear classified in Chapter 64 (HTSUS).

Regarding your proposed secondary classification under HTS 9817.00.96, we do not agree that it applies. You state that the item “was developed to provide a direct heat source as an aid for discomfort caused by chronic cold feet.”

US Note 4-a to Subpart 17 of Chapter 98 of the HTS, requires that they be for persons “suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for one’s self, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, or working.” This does not apply to your item. Your item does not have physical properties that make it readily distinguishable from articles useful to non-handicapped persons. For example, we note that the current CosySoles web site indicates that one of the principle markets is for those whose feet have gotten cold due to their extended outdoor activities on snow or ice. Also, while it would be of particular interest to those with very poor circulation to the feet caused by a chronic disease, the information you have supplied indicates that it is sells particularly well at the start of winter in cold climates. This implies that it is not true that any use by the general public is so improbable that it would be fugitive, a major test for determining the applicability of HTS 9817.00.96. See Headquarters Ruling Letter 556449, May 5,1992.

The applicable subheading for “CosySoles” microwave heated slipper will be 6405.20.90, Harmonized Tariff Schedule of the United States (HTSUS), 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 9817.00.96 status of the items, contact National Import Specialist J. Sheridan at 646-733-3012.

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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