The tariff classification of a sandal from Taiwan

PD G80986 August 25, 2000 CLA-2-64:CO:CH:JJB D10 G80986 CATEGORY: Classification TARIFF NO.: 6402.99.18 Christina A. Swidersky Venator Group Inc. 3543 Simpson Ferry Road Camp Hill, PA 17011 RE: The tariff classification of a sandal from Taiwan Dear Ms. Swidersky: In your letter dated August 8, 2000, you requested a classification ruling of a men’s sandal from Taiwan. You included a sample sandal, identified with a tag reading style/mfg number UMSS-0181-1, and described it as having both a sole and an upper of 100% PVC (polyvinyl chloride). It is a men’s shower type of sandal, below the ankle, with a sole of rubber or plastic. The upper consists of a separate piece of rubber or plastic material across the instep. The external surface area of the upper of this sandal is entirely of rubber or plastics. We do not consider this sandal to have a foxing-like band. The applicable subheading for this sample sandal, identified as style/mfg number UMSS-0181-1, 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; other footwear; not covering the ankle; having uppers of which over 90% of the external surface area is rubber or plastics, not having a foxing or a foxing-like band, and other than protective footwear; not made on a base or platform of wood or of cork; and other than sandals of plastics produced in one piece by molding. The duty rate will be 6%. The sample sandal is being returned as you requested. This sample sandal is not marked with the country of origin. Therefore, if imported as is, this sandal will not meet the country of origin marking requirements of 19 USC 1304. Accordingly, this sandal 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." This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Robyn Dessaure Port Director Chicago, Illinois