The tariff classification of sandals from China

NY L81632 January 10, 2005 CLA-2-64:RR:NC:247: L81632 CATEGORY: Classification TARIFF NO.: 6402.99.18, 6402.99.30 Ms. Lucy Zamora Prima Group Traders Inc. 10080 N.W. 53rd Street Sunrise, FL 33351 RE: The tariff classification of sandals from China Dear Ms. Zamora: In your letter dated December 22, 2004 you requested a tariff classification ruling for five footwear items. Item PGTJEAPO 317-1, PGTJEAPO 282, PGTJEAPO 313 and PGTJEASO 578 are open toe, open heel sandals with outer soles and uppers of rubber or plastics. The applicable subheading for these four styles will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, not "sports footwear"; not covering the ankle; having uppers of which over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing or a foxing-like band; and is not designed to be a protection against water, oil or cold or inclement weather. The rate of duty will be 6% ad valorem. Item PGTONL 34039 is an open toe, open heel sandal with an outer sole and upper of rubber or plastics. The applicable subheading will be 6402.99.30 Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, not "sports footwear"; not covering the ankle; not having uppers of which over 90% rubber and/or plastics (including any accessories or reinforcements) footwear with open toes or open heels. The rate of duty will be 37.5 percent ad valorem. The submitted samples are not marked with the country of origin. Therefore, if imported as is, will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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