The tariff classification of two girl’s sandals from China.

NY F81880 February 4, 2000 CLA-2-64:RR:NC:TP:347 F81880 CATEGORY: Classification TARIFF NO.: 6402.99.18, 6405.90.90 Ms. Debra L. Anderson Freight Brokers International Chicago 873 North Route 83 Bensenville, IL 60106 RE: The tariff classification of two girl’s sandals from China. Dear Ms. Anderson: In your letter dated January 24, 2000, written on behalf of your client, Pleasant Co., you requested a tariff classification ruling. You have submitted samples for two styles of girl’s sandals. Both sandals feature open toes and open heels. You state that style #106914 is a sandal made up of a rubber/plastic upper and rubber sole. The applicable subheading for the shoe will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics, not covering the ankle. The rate of duty will be 6% ad valorem. You state that style #5010-00 is made up of a raffia upper with a rubber/plastic outer sole. The applicable subheading for the sandal will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear, other, other. The rate of duty will be 12.5% ad valorem. We also note that the submitted samples are not marked with the country of origin. Therefore, if imported as is, the samples submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes 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.” The name “American Girl” is prominently featured on the upper of style #106914 and on the footbed of style #5010-00. 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 sides(s) or surfaces(s) in which the name or locality other than the actual country of origin appears. Section 134.47 of the Customs Regulations (19 C.F.R. 134.47) states that when 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division