The tariff classification of women’s sandals from Taiwan or China

PD G85693 January 24, 2001 CLA-2-64:RR:NC:TP:D29 CATEGORY: Classification TARIFF NO.: 6403.99.90 Ms. Rebecca Cheung Ann Taylor, Inc. 1372 Broadway, 6/FL New York, NY 10018 RE: The tariff classification of women’s sandals from Taiwan or China Dear Ms. Cheung: In your letter dated December 21, 2000 you requested a tariff classification ruling on two styles of women’s sandals. The submitted sample, identified as Cabana 34-11750, is a woman’s open-toed, open-heeled sandal with a rubber/plastic outer sole and a raffia insole. The upper consists of a purple leather Y-thong to which decorative plastic beads have been sewn. Cabana 34-11748 is identical to Cabana 34-11750, except that the thong of this shoe is black. In addition, we note that the sample is not marked with its country of origin. You have indicated that these shoes will be manufactured in either Taiwan or China, although it does not appear that a final decision regarding the country of production has yet been made. Please be aware that the shoes produced for importation must meet the country of origin marking requirements set out in 19 U.S.C. 1304, which state that “every article of foreign origin… imported into the United States shall be marked… in such manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin.” We are returning the sample as you requested. The applicable subheading for Cabana 34-11750 and Cabana 34-11748 will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber or plastics and uppers of leather (note that an upper’s external surface area is determined not by any accessories or reinforcements stitched on top of another material, but by the underlying material itself); which is other than “sports footwear”; which does not cover the ankle; which is not made on a base or platform of wood; which is of other than welt construction; which is worn by women; and which is valued, we assume, over $2.50 per pair. The rate of duty will be 10 percent 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 this 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 this ruling, please contact Field National Import Specialist Maryalice Nowak at (716) 646-3463. Sincerely, Joseph J. Wilson Port Director Buffalo, NY