The tariff classification of footwear from China

NY L85554 June 20, 2005 CLA-2-64:RR:NC:SP:247 L85554 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of footwear from China Dear Mr. Crago: In your letter dated June 7, 2005 you requested a tariff classification ruling. The submitted sample that you state is a women’s fashion sandal is identified as “Item Number C020BA03752.” This open-toe, open-heel, toe-thong sandal has an all plastics material single vamp strap upper, that prominently features numerous plastic sequins with tiny beads as decorative accessories which have been sewn onto its exterior surface. The sandal also has a textile fiber faced, “ultra suede” insole and a cemented-on, EVA rubber/plastics material outer sole. The applicable subheading for the women’s sandal, identified as Item Number C020BA03752, 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