The tariff classification of sandals from China

NY L85403 June 14, 2005 CLA-2-64:RR:NC:247: L85403 CATEGORY: Classification TARIFF NO.: 6402.99.30 Ms. Sara Daunt T.T. Group Ltd. 1806 Wharncliffe Rd. S. London, Ontario N6L 1K1 RE: The tariff classification of sandals from China Dear Ms. Daunt: In your letter dated June 2, 2005 you requested a tariff classification ruling for a ladies plastic sandal identified as style number L03057. You have not provided material identification for this style. The upper appears to be made of rubber/plastics materials with metal decorations. The sample is an open toe, open heel sandal with an outer sole and upper of rubber or plastics. The metal decorations attached to the upper account for more than 10 percent of the external surface area. 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 sample is 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