The tariff classification of a woman’s jute sandal from China.

NY F83319 March 2, 2000 CLA-2-64:RR:NC:TP:347 F83319 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Tinka G. Andrade Footstar 933 MacArthur Blvd. Mahwah, NJ 07430 RE: The tariff classification of a woman’s jute sandal from China. Dear Ms. Andrade: In your letter dated February 15, 2000 you requested a tariff classification ruling. You have submitted a sample of a woman’s sandal, which you state has an external surface area of the upper made of rope/jute material. You also state that this shoe features a thick EVA platform and outer sole. In your letter you state that the shoe you submitted is a sample and therefore is not marked with the country of origin. If imported as is, the sample submitted will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoe 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 applicable subheading for the sandal will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with open toes or open heels, with outer soles of rubber or plastics and uppers of textile material, which does not have a foxing or foxing-like band wholly or almost wholly of rubber or plastics applied or molded at the sole and overlapping the upper, footwear which is 10% or more by weight of rubber or plastics. The rate of duty will be 37.5% ad valorem. 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