The tariff classification of a rubber/plastic shoe from China.

NY G80334 August 21, 2000 CLA-2-64:RR:NC:TP:347 G80334 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Jenny Davenport Wal-Mart Stores, Inc. 702 SW 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of a rubber/plastic shoe from China. Dear Ms. Davenport: In your letter dated August 3, 2000, you requested a tariff classification ruling. You have submitted a sample of what you state is a “Men’s Double EVA Thong,” style THC-9358A, with a Y-shaped upper made of a combination of rubber/plastic, and textile material with PVC tubing. The upper is affixed to a rubber/plastic one-piece outer sole of uneven thickness. The applicable subheading for style THC-9358A 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. We also note that the submitted sample is not properly marked with the country of origin. Therefore, if imported as is, the submitted sample will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the sandal 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.” 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