The tariff classification of footwear from China

NY L82661 March 1, 2005 CLA-2-64:RR:NC:SP:247 L82661 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. William J. Maloney Rode & Qualey 55 West 39th Street New York, NY 10018 RE: The tariff classification of footwear from China Dear Mr. Maloney: In your letter dated February 15, 2005, on behalf of your client Deckers Outdoor Corp., you requested a tariff classification ruling. The submitted half pair sample, identified as Style C3 TEVA, is an open-toe, open-heel sandal. The shoe has a molded rubber/plastic outsole and an upper that consists of an assortment of straps that cross the instep, pass around the ankle and heel and are adjusted to the foot with hook-and-loop strapping. The external surface area of the upper is entirely of rubber/plastics materials and there is also a plastic snap-buckle side closure. The applicable subheading for the sandal identified as Style C3 TEVA will be 6402.99.18, Harmonized Tariff Schedule of the United States (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 sandal is 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 sample 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