The tariff classification of a woman's sandal from China

NY B86620 June 26, 1997 CLA-2-64:RR:NC:TP:347 B86620 CATEGORY: Classification TARIFF NO.: 6402.99.30 Barry Campbell The Topline Corporation 3650 131 Avenue, S.E., Ste.150 Bellevue, WA 98006 RE: The tariff classification of a woman's sandal from China Dear Mr. Campbell: In your letter dated June 12, 1997, you requested a tariff classification ruling. You have submitted a sample of a woman's open heel/open toe slip-on sandal made on a base of cork, pattern number HW964. You state that the upper is a PU coated textile which you refer to as "woven PU" and the outsole is EVA. The upper's interwoven plastic coated textile strips are held together by thread which is visible along the surface of the upper and therefore included in our measurement of surface area material. As a result, the upper is not over 90% rubber/plastic. The applicable subheading for the sandal will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which not over 90% of the external surface area is rubber or plastic, footwear with open toes or heels. The rate of duty will be 37.5% ad valorem. Section 134.46 of the Customs Regulations (19 CFR 134.46) provides that in any case where the words "U.S.," "American," or any variation of such words or letters, or the name of any city or locality in the U.S., or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appear on any imported article or its container, there shall appear, legibly and permanently, in close proximity to such words, letters or name, and at least in a comparable size, the name of the country of origin preceded by "Made in," "Product of," or other words of similar meaning. In order to satisfy the close proximity requirement, the country of origin marking must generally appear on the same side(s) or surface(s) in which the name or locality other than the actual country of origin appears. There is no indication on the sample or in your letter that "Topline" is a registered trade name. If it is, then section 134.47 of the Customs Regulations (19 CFR 134.47) applies which provides that [w]hen as part of a trademark or trade name or as part of a souvenir marking, the name of a location in the United States or "United States" or "America" appear, the article shall be legibly, conspicuously, and permanently marked to indicate the name of the country of origin of the article preceded by "Made in," "Product of," or other similar words, in close proximity or in some other conspicuous location. 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 212-466-5890. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division