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NY N011411





May 31, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6404.19.3560

Mr. Phil Patterson
Phil Patterson Inc.
1209 Harney Street, Suite 250
Omaha, NE 68102

RE: The tariff classification of footwear from China

Dear Mr. Patterson:

In your letter dated May 15, 2007, on behalf of Comfy Feet, you requested a tariff classification ruling.

The submitted sample, no style number indicated, is a below the ankle height indoor slipper with a textile material upper and a sewn-on rubber/plastic sole. The slipper is footwear of the slip-on type that also includes a removable shoelace laced into eyelets and tied in a bow over the instep, but this lacing feature is present only for the purpose of ornamentation and cannot be used as a functional closure. This slipper is the type of footwear that may be commonly worn by both sexes.

The applicable subheading for the submitted slipper (no style name or number indicated) will be 6404.19.3560, 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 does not have open-toes or open-heels; which is of the slip-on type and does not have a foxing or a foxing-like band; 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 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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