The tariff classification of a thong-style shoe from China

PD H87273 February 21, 2002 CLA-2-64:RR:NC:TP:D29 CATEGORY: Classification TARIFF NO.: 6405.90.90 Ms. Vicky Lee J. Crew Group, Inc. 770 Broadway, 11th Floor New York, NY 10003 RE: The tariff classification of a thong-style shoe from China Dear Ms. Lee: In your letter dated January 21, 2002 you requested a tariff classification ruling. The submitted sample, identified as Style #D10656, is an open-toed, open-heeled sandal with an outer sole of rubber. The upper is a Y-shaped thong comprised almost entirely of three strings of wooden beads, although the portion that passes between the wearer's first and second toes is of woven fabric. In addition, we note that the submitted sample is not marked with its country of origin. Therefore, if imported as is, the shoe will not 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.” We are returning the sample as you requested. The applicable subheading for Style #D10656 will be 6405.90.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear; with uppers of other than leather, composition leather, or textile materials; which is other than disposable footwear. The rate of duty will be 12.5 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