The tariff classification of a girls' sandal from China

PD H84654 September 25, 2001 CLA-2-64:RR:NC:TP:D29 CATEGORY: Classification TARIFF NO.: 6404.19.35 Sharon Sacks BBC International Ltd. 1515 N. Federal Hwy., Suite 206 Boca Raton, Florida 33432 RE: The tariff classification of a girls' sandal from China Dear Ms. Sacks: In your letter dated August 28, 2001 you requested a tariff classification ruling. The submitted sample, identified as "Mardi Gras," is a girls' purple platform sandal with an outer sole of rubber/plastics. The synthetic textile-covered platform, which you indicate contains an EVA core, rises from approximately 1/2 inch at the toe to approximately 7/8 inch at the heel. The upper is comprised of several braided textile straps that extend across the base of the toe area, over the instep, and behind the ankle. The shoe is secured to the wearer's foot in a buckle-like fashion by a strip of Velcro that has been stitched to the instep strap. 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 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber and uppers of textile material; which is other than sports or protective footwear; which has open toes and open heels; and which is, we assume, more than 10 percent by weight of rubber or plastics. The rate of duty will be 37.5 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