The tariff classification of footwear from China

NY F82296 February 2, 2000 CLA-2-64:RR:NC:TA:347 F82296 CATEGORY: Classification TARIFF NO.: 6402.99.1865 ; 6404.19.3560 Ms. Sandra Kobs Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of footwear from China Dear Ms. Kobs: In your letter dated January 26, 2000 you requested a tariff classification ruling. The submitted two half pair samples are described as follows: 1. Style Coco – A woman’s casual open-toe, open-heel sandal, with an upper front vamp section consisting of plastic criss-crossing spaghetti straps, threaded through plastic cylinder-like beads, and with a plastic ½-inch wide heel and ankle strap that incorporates a metal side buckle closure. The sandal has a plastic, 2-1/2 high platform wedge midsole and a rubber/plastic outer sole. You state that this sandal will cost $8.75 per pair. 2. Style Roxie – A woman’s open-toe, open-heel shoe, with a stretch mess fabric, elasticized textile upper, a 3-inch high wedge shaped plastic platform midsole and a rubber/plastic outer sole. You state that this shoe will also cost $8.75 per pair. The applicable subheading for the women’s shoe, identified as Style Coco, will be 6402.99.1865, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem. The applicable subheading for the women’s shoe, identified as Style Roxie, will be 6404.19.3560, HTS, which provides for footwear, in which the upper’s external surface is predominately textile materials; in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which has open toes or open heels; and which is 10% or more by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. We note that the submitted samples are not marked, or are not marked in a conspicuous place, with the country of origin. Therefore, if imported as is, the shoes will not meet the country of origin marking requirements of 19 USC 1304. Accordingly, the shoes will be considered not legally marked under the provisions of 19 CFR 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.” 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 212-637-7089. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division