The tariff classification of footwear from China

NY L85828 July 11, 2005 CLA-2-64:RR:NC:SP:247 L85828 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 22, 2005 you requested a tariff classification ruling. The submitted half pair sample, identified as Item #C020BA03764, is a women’s open-toe, open-heel sandal. The sandal has a functionally stitched polyurethane plastic material upper consisting of two, 3/8-inch wide “V” configured straps and a toe-thong piece, the ends of which penetrate into and are secured under a textile material faced foam plastic insole. The sandal also has a decorative jewel ornament made of, you state, plastic stones mounted in metal, which is attached above the toe area of the upper. The jewel ornament is attached onto the plastic material of the upper by only two simple stitches located at a central point. We consider this ornament to be a “loosely attached appurtenance” for footwear classification purposes and therefore it will be excluded from all external surface area upper (ESAU) material measurement considerations. You state that this sandal also has an EVA plastic material outer sole. The applicable subheading for the sandal, identified as Item #C020BA03764, 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