The tariff classification of footwear from China

NY L86182 July 18, 2005 CLA-2-64:RR:NC:SP:247 L86182 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Peter D. Alberdi A.J. Arango, Inc. 1516 E. 8th Avenue Tampa, FL 33605 RE: The tariff classification of footwear from China Dear Mr. Alberdi: In your letter dated June 30, 2005, on behalf of Musical Kids Clothes, DBA Polka Dotz, you requested a tariff classification ruling. The submitted half pair sample, no style number indicated, 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, one of which has a small adjustable metal buckle, and a plastic toe-thong piece. The ends of the plastic upper straps and the toe-thong penetrate into and are secured under a foam plastic insole. We note that based on visual estimates, we will presume the thin metal buckle on the upper accounts for less than 10% of the external surface area of the upper. The sandal also has an EVA plastic material outer sole. The applicable subheading for the women’s sandal 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