The tariff classification of footwear from China

NY H82464 June 20, 2001 CLA-2-64:RR:NC:TA:347 H82464 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Ted Conlon Four Star International 229 East Main St., Suite 201 Milford, MA 01757 RE: The tariff classification of footwear from China Dear Mr. Conlon: In your letter dated June 9, 2001 you requested a tariff classification ruling. The submitted half pair sample, identified as the “ERP Flip Flop,” Item #42000001H, is an open-toe, open-heel, slip-on sandal with a one piece molded plastic, Y-configured toe-thong strap upper, the ends of which penetrate and are attached to a rubber/plastic bottom by plugs. Although this sandal looks very much like a “zori”, it is precluded from being classified as one because of the addition of a separately applied, thin plastic sheeting-type material insole that has been cemented onto the top of the sandal’s expanded rubber/ plastic flat bottom. Therefore, the applicable subheading for this slip-on sandal, identified as “Item #42000001H” will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which is not designed to be a protection against water, oil, or cold or inclement weather; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% 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 the sample sandal you have provided for this ruling request is not marked with the country of origin. Therefore, if imported as is, the sandal does 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