The tariff classification of sandals

PD G85914 March 2, 2001 CLA-2-64:LA:S:T:1:4:D27 G85914 CATEGORY: Classification TARIFF NO.: 6402.99.30 Mr. John A. Ellefson Blue Star Imports, L.P. 150 Thorn Hill Road Warrendale, PA. 15086 RE: The tariff classification of sandals Dear Mr. Ellefson: In your letter dated January 30, 2001, on behalf of American Eagle Outfitters, Inc., you requested a tariff classification ruling. The sample submitted, style 1811, is a men’s open toe, open heel sandal with Velcro strap closures and plastic fasteners. The upper is both PU nubuck and textile, and the sole is rubber. A laboratory analysis submitted with this request indicates that the ESAU is 60.56% rubber/plastic and 39.44% textile. The applicable subheading for the sandal will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which not over 90% of the external surface area is rubber or plastic, footwear with open toes or heels. The rate of duty will be 37.5% ad valorem. The sample is being returned as requested. The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. §1304. Accordingly, the footwear 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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 letter or the control number indicated above should be provided with 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, Vera Adams Port Director Los Angeles-Long Beach Seaport