The tariff classification of rubber/plastic footwear from Brazil.

NY G85563 January 9, 2001 CLA-2-64:RR:NC:TP:347 G85563 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Audrey Kemp Fritz Companies, Inc. 9255 Customhouse Plaza Ste. A San Diego, CA 92173 RE: The tariff classification of rubber/plastic footwear from Brazil. Dear Ms. Kemp: In your letter dated December 22, 2000, written on behalf of your client, South Cone Inc., you requested a tariff classification ruling. You have submitted a woman’s sandal, style #1581, with an open toe and an open heel, and a thong-style upper made up of a textile strap that has been covered with an external layer of rubber/plastics. The upper is considered rubber/plastic for tariff purposes as enumerated in Note 3(a) to chapter 64, Harmonized Tariff Schedule of the United States (HTS) which states that “the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purposes of this provision, no account should be taken of any resulting change of color.” The applicable subheading for style #1581 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 marked with the country of origin. Therefore, if imported as is, the sample 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.” 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