The tariff classification of footwear from China

NY K86607 June 16, 2004 CLA-2-64:RR:NC:SP:247 K86607 CATEGORY: Classification TARIFF NO.: 6402.20.00 ; 6402.99.18 Ms. Lucy Zamora Prima Group Traders Inc. 10080 NW 53rd Street Sunrise, FL 33351 RE: The tariff classification of footwear from China Dear Ms. Zamora: In your letter dated May 28, 2004 you requested a tariff classification ruling. The submitted five half pair samples of slip-on toe thong sandals are identified and described as follows: 1. PGTTFUZ style 2 - An open-toe, open-heel toe-thong sandal that has a unit molded rubber/plastic material “Y” configured upper, the strap ends of which penetrate and are secured into an EVA plastic bottom/sole by plugs. We note that this flip-flop type sandal does not have a separate thin plastic material “insole.“ 2. PGTSL04 - An open-toe, open-heel toe-thong sandal that has a unit molded rubber/plastic material “Y” configured upper, the strap ends of which penetrate and are secured into an EVA plastic bottom/sole. We note that this flip-flop type sandal does have a thin, separately applied plastic material “insole“ that is different from the layered EVA plastic bottom/sole. 3. PGTSL05 - An open-toe, open-heel toe-thong sandal that has a unit molded rubber/plastic material “Y” configured upper, the strap ends of which penetrate and are secured into an EVA plastic bottom/sole. We note that this flip-flop type sandal does have a thin, separately applied plastic material “insole“ that is different from the layered EVA plastic bottom/sole. 4. PGTPUBLIX - An open-toe, open-heel sandal that has a non-molded rubber/plastic tubular “Y” configured strap upper with a separate plastic, toe-thong post piece. The ends of the straps and toe thong penetrate and are secured into an EVA plastic outer sole by plugs. 5. PGTPUBLIX2 - An open-toe, open-heel sandal with a functionally stitched rubber/plastic “Y” configured toe thong strap upper. This slip-on sandal has a woven straw-like, rubber/plastic material footbed insole and a flat EVA plastic outer sole. The applicable subheading for the flip-flop type sandal, identified as the “PGTTFUZ style 2” will be 6402.20.00, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, with upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be Free. The applicable subheading for the four other sandals, identified above as styles “PGTSL04, PGTSL05, PGTPUBLIX and PGTPUBLIX2,” will be 6402.99.18, HTS, which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem. We note that the submitted sandals are not marked with the country of origin. Therefore, if imported as is, the sandals will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the sandals will be considered not legally marked under the provisions of 19 C.F.R. 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.” We are returning the samples 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 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