The tariff classification of footwear from China

NY L84804 May 31, 2005 CLA-2-64:RR:NC:SP:247 L84804 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Sonika Tarneja Veronica Flores Vidya Enterprises, Inc. Pembroke Pines, FL 33038 RE: The tariff classification of footwear from China Dear Ms. Flores: In your letter dated May 6, 2005 you requested a tariff classification ruling. The submitted sample, no style number indicated, is a pair of slip-on, open-toe, open-heel, toe thong sandals, with a rubber/plastic material external surface area upper that consists of a “U” configured tubular strap over the instep. The sandal has a non-woven fiber material insole that you state is “husk” and which is edged with a textile fabric, and a cemented-on, rubber/plastic outer sole. Although you state in your letter that you are providing several different samples, we received only the single pair of sandals we have described and so this classification ruling is hereby limited to what was provided. The fact that some “foot cream” will or will not be added to this sandal and the nature of any subsequent changes in its retail packaging might cause the applicable tariff classification to change. The applicable subheading for the sandal, as described above, 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.” 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