The tariff classification of a sandal

PD H86996 January 25, 2002 CLA-2-64:CO:CH:JJB D10 H86996 CATEGORY: Classification TARIFF NO.: 6402.99.30 Roger J. Crain Customs Science Services, Inc. 11901 Reynolds Avenue Potomac, MD 20854-3334 RE: The tariff classification of a sandal Dear Mr. Crain: In your letter dated January 15, 2002, you requested a classification ruling of a sandal, on behalf of your client, K-Swiss, Inc. The country of origin of this sandal is not evident, so we will assume that the country of origin will be one that takes the general (or Column 1) rates of duty. You included a sample sandal, identified as the Verstad (style number 9902138). You described it as an adult’s below-the-ankle mule type of sandal. You stated that it has a predominately plastic upper and a rubber sole. You also stated that the external surface area of the upper is almost exactly 90% rubber/plastic and almost exactly 10% textile. The textile areas on the upper consist of the textile top line, the embroidered emblem and brand name, and the stitching. We cannot verify that the upper has an external surface area that is over 90% rubber or plastics, so we presume that it does not. This sandal has open toes and open heels. The applicable subheading for the sample sandal, identified as the Verstad (style number 9902138), will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics: other footwear: not covering the ankle: which have uppers of which not over 90 % of the external surface area is rubber or plastics: footwear with open toes or open heels. The duty rate will be 37.5%. This sample sandal is not marked with the country of origin. Therefore, if imported as is, this sandal will not meet the country of origin marking requirements of 19 USC 1304. Accordingly, this sandal will be considered not legally marked under the provisions of 19 CFR 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." The sample sandal is being returned as you requested. 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 should be attached to 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. If you have any questions regarding this ruling, contact Field National Import Specialist James Bruton at 312/983-1132 or National Import Specialist Richard Foley at 646/733-3042. Sincerely, Robyn Dessaure Port Director Baltimore