The tariff classification of a sports sandal from South Africa

PD C81276 November 14, 1997 CLA-2-64-NO:CO:FNIS D09 CATEGORY : Classification TARIFF NO.: 6404.19.35 Dan Marks 1500 Peachtree Street Jackson, MS 39202 RE: The tariff classification of a sports sandal from South Africa Dear Mr. Marks: In your letter dated October 20, 1997, you requested a tariff classification ruling. You submitted one sample which has no style or stock number. The sample is an open-toe, open-heel, sports sandal. The sandal has a thick rubber sole over a leather insole. The upper consists of a one and one-half inch wide canvas toe and heel straps which loop into the sole and fasten with a single Velcro closure across the ankle. A one-half inch wide row of decorative textile strip covers the canvas upper. We note that the submitted sample is not marked with the country of origin. Therefore if imported as is, the sample will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the shoes would not be considered 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." The applicable subheading for the above shoe will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper's external surface area is predominately textile materials (noting that an accessory or reinforcement stitched on top of another material is not part of the upper's external surface but the material hidden underneath is); in which the outer sole's external surface is predominately rubber and/or plastics; which is other than athletic footwear; which is not designed to be a protection against water, oil or cold or inclement weather; which has open-toes, open-heels; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5%. 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. Sincerely, Allen H. Paterson Port Director New Orleans, LA