The tariff classification of footwear from China

NY L80892 December 1, 2004 CLA-2-64:RR:NC:SP:247 L80892 CATEGORY: Classification TARIFF NO.: 6402.20.0000 Ms. Irene Kwok CGroup HK Ltd. C/O Mr. Zakir Ally 12 W 57 Street , 5th Floor New York, NY 10019 RE: The tariff classification of footwear from China Dear Ms. Kwok: In your letter received November 16, 2004 you requested a tariff classification ruling. The submitted sample is a pair of flip-flop, toe thong, open-heel, open-toe “zori” sandals, with one-piece molded plastic “V” configured upper straps, the ends of which are secured to a flat EVA plastic sole by plugs. This pair of “zori” sandals is presented for sale to the buyer/user in a flat, rectangular tablet-like packaging format of foamed EVA plastic with a cut-out handle, from which the pair of EVA plastic soled sandals is easily punched out for wear. This marketing package presentation will be classified as footwear, essentially a pair of plastic flop-flop sandals identified as “EVA Sandals (LAC1406-526)” and will also include the 1½-inch pop-out circular logo of foam plastic with its small metal chain. The applicable subheading for this item, identified as “EVA Sandals (LAC1406-526)”, will be 6402.20.0000, 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 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. We note that the sample footwear you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, this sandal item does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. 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