The tariff classification of footwear from China

NY J82415 April 2, 2003 CLA-2-64:RR:NC:TA:347 J82415 CATEGORY: Classification TARIFF NO.: 6402.99.30 Ms. Anna Maria Salas Rogalski Disguise, Inc. 11906 Tech Center Court Poway, Ca 92064 RE: The tariff classification of footwear from China Dear Ms. Rogalski: In your letter dated March 24, 2003 you requested a tariff classification ruling. The submitted half pair sample is, you state, a woman’s wooden “Geisha Sandal,” identified as Style 14224-14. This open-toe, open-heel, slip-on Y-configured strap upper sandal with a toe thong strap has two flat ¼-inch wide straps that have a predominately plastic external surface area and that are attached with metal tacks to the sides of a ½-inch high wood platform midsole. We note that the external surface of the plastic material upper straps includes a decorative zigzag pattern of non-functional stitch, multicolored textile thread. Although you have not provided any surface area measurements, we have determined based on our visual measurements, that the decorative textile thread accounts for at least 10% or more of the upper’s external surface area. The sandal also has a cemented-on rubber/plastic outer sole. The applicable subheading for this item identified as “Geisha Sandal” Style 14224-14, will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); and which has open toes or open heels. The rate of duty will be 37.5% ad valorem. We note that the submitted sample is not marked with the country of origin. 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. The sandal should be marked to indicate that it is “Made in China.” We are returning the sample is 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 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 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division