The tariff classification of footwear from China or Taiwan

NY G85608 January 12, 2001 CLA-2-64:RR:NC:TA:347 G85608 CATEGORY: Classification TARIFF NO.: 6402.99.3060 ; 6405.90.9000 Ms. Laurie Wells-Betts Chinook Trading Co. 7405 SW Tech Center Drive Suite #160 Tigard, OR 97223 RE: The tariff classification of footwear from China or Taiwan Dear Ms. Wells-Betts: In your letter dated January 3, 2001 you requested a tariff classification ruling. The submitted two samples are both open-toe, open-heel sandal-type shoes with rubber/plastic outer soles. You have provided an “Interim Footwear Invoice” form for each sample so as to identify and to describe the materials that account for the greatest external surface areas of the shoes’ uppers and outer soles. The sample identified as Style “Samba” is a woman’s sandal that has an upper consisting of four 1-inch wide braided material straps, two crossing over the forefoot/toes and two more forming an ankle strap that has a side buckle closure. From our examination of the sample, it is clear that the external upper material is not of vegetable fibers which have been spun to become textile materials, but is made up of strips of a straw-like material repeatedly folded/crimped over itself and braided with other strips. Your submitted “Interim Footwear Invoice” form identifies the material as “Raffia” and we will presume, for the purpose of this classification ruling, that you are stating that this straw-like surface material consists of crimped strips cut from natural palm leaves. If this is not an accurate description of your materials, then this ruling is not valid. This sandal also has a platform midsole and a rubber/plastic outer sole. The other sample, identified as Style #811, is a casual unisex-type sandal with an upper consisting of various connected and separately adjustable hook-and-loop plastic straps that form its vamp, plus an adjustable ankle strap behind the heel. From visual measurements, we are able to determine that the external surface area of this sandal’s upper is predominately rubber/plastics. In addition, this sandal’s upper also has three, approximately ½-inch wide, woven textile straps complete with plastic snap closures sewn onto and across the centers of the underlying wider plastic vamp straps. It is our determination that these textile fabric straps account for more than 10% of the upper’s surface. The sandal also has a molded rubber/plastic bottom with a sewn-in padded insole. The applicable subheading for the women’s sandal, identified as Style “Samba,” will be 6405.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear which is not disposable and which has an upper with an external surface area that is predominately other than leather, composition leather, textile material, rubber or plastics. The rate of duty will be 12.5% ad valorem. The applicable subheading for the unisex sandal, identified as Style #811, will be 6402.99.3060, HTS, which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); which is not designed to be a protection against water, oil, or cold or inclement weather; and which has open toes or open heels. The rate of duty will be 37.5% ad valorem. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that neither of the submitted sandals you have provided for this ruling request has been marked with its country of origin. Therefore, if imported as is, the sandals will not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. 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