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NY N027097




May 14, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6405.20.3060 ; 6405.20.9030 ; 6405.20.9060

Ms. Corrie Jae Sorin
Life is good, Inc.
283 Newbury Street
Boston, MA 02115

RE: The tariff classification of footwear from China

Dear Ms. Sorin:

In your letter dated May 24, 2008 you requested a tariff classification ruling for five submitted samples of slippers for indoor use with textile material uppers and separately affixed textile material soles.

Style #’s AA6303 and AA6305, identified as items, “Women’s Printed Slipper” and “Girl’s Printed Slipper,” are both ballet-type closed-toe, closed heel indoor slippers with, you state, 100% cotton textile material uppers. The slippers both have foam plastic padded insoles and separately applied textile material outer soles that exhibit an array of tiny rubber/plastic dots spaced approximately ½-inch apart on center.

Style # AA6261 “Women’s Snuggle Slipper Socks” is an above- the- ankle bootie-type house slipper, approximately 9-inches in height, with an upper that you state is made of 100% cotton and that has a separately sewn-on textile material outer sole that will be in contact with the ground. The slipper-sock has a 1-inch thick foam rubber/plastic midsole and the upper is of a bulky terry cloth construction that is not designed to be worn inside a shoe.

Style # AA6304 “Women’s Snuggle Slipper” is an ankle height indoor slipper with a fuzzy textile upper that you state is of 100 % polyester textile material and that has a separately sewn-on polyester textile material outer sole that will contact the ground when in use. The slipper is not intended to be worn inside a shoe.

Style # AA693 “Men’s Loungers” is a scuff-type closed-toe, open-heel indoor slipper with, as you state, a micro-suede polyester textile material upper, a foam padded textile faced footbed insole and a separately applied outsole, with a textile material as the constituent material of the outer sole having the greatest surface area in contact with the ground.

The applicable subheading for the three indoor slippers, style # AA6303 “Women’s Printed Slipper,” style # AA6305 “Girl’s Printed Slipper” and style # AA6261 “Women’s Snuggle Slipper Socks” will be 6405.20.3060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, in which the outer sole’s external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper’s external surface is predominately textile materials; in which the fabric of the upper consists by weight, predominately of vegetable fibers; and which has a line of demarcation between the sole and the upper. The rate of duty will be 7.5% ad valorem.

The applicable subheading for the men’s indoor slipper, style # AA693 “Men’s Lounger” will be 6405.20.9030, HTSUS, and the subheading for the women’s slipper, style # AA6304 “Women’s Snuggle Slipper” will be 6405.20.9060, HTSUS, which provide for other footwear, with uppers of textile material and outer soles of other than rubber, plastics, leather or composition leather; in which the upper, by weight, predominately consists of other than vegetable fibers or wool (linings, accessories or reinforcements not included). 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 samples are not marked with the country of origin. Therefore, if imported as is, they 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."

We are returning the samples as you requested.

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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