The tariff classification of a ladies' platform sandal from China

PD H84590 September 20, 2001 CLA-2-64:RR:NC:TP:D29 CATEGORY: Classification TARIFF NO.: 6402.99.18 Michael R. Spano 190 McKee Street Floral Park, NY 11001 RE: The tariff classification of a ladies' platform sandal from China Dear Mr. Spano: In your letter dated August 21, 2001 you requested a tariff classification ruling on behalf of your client, Kenneth Cole Productions L.P. The submitted sample, identified as "Unlisted" Style #F-71319, is a ladies' open-toed, open-heeled pink platform sandal. The sole is of rubber/plastics and rises from approximately 3/4 inch at the toe to approximately 2 3/4 inches at the heel. The upper is comprised of a woven polyurethane material which forms an "X" across the top of the wearer's foot. A decorative woven polyurethane flower is glued to the upper at the cross of the "X" over the instep. In addition, you have indicated that this shoe will be manufactured in China, but the submitted sample is not marked with its country of origin. Please be aware that the shoes produced for importation must meet the country of origin marking requirements set out in 19 USC 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 of the article.” The applicable subheading for the above shoe 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; which is other than sports footwear or "zoris"; which does not cover the ankle; in which over 90 percent of the upper's external surface area is of rubber or plastics; which is not made on a base or platform of wood or cork; and which is not produced in one piece by molding. The rate of duty will be 6 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, New York