The tariff classification of footwear from China

NY L87161 September 12, 2005 CLA-2-64:RR:NC:247: L87161 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Wynoka Harris Skechers USA 228 Manhattan Beach Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China Dear Ms. Harris: In your letter dated August 29, 2005 you requested a tariff classification ruling for a women’s sandal, style 36269. The sample has an outer sole of rubber/plastics and an upper composed of three straps of interwoven strips of textile materials with a visible external layer of rubber/plastics. In this regard the sandal has an upper of rubber/plastics material for purposes of Chapter 64 Harmonized Tariff Schedule of the United States (HTS),. The applicable subheading for the sandal will be 6402.99.18, HTS, which provides for footwear with outer soles and uppers of rubber or plastics, other, having uppers of which over 90 percent of the external surface area is rubber or plastics, not having a foxing or foxing-like band, not protective, other. The rate of duty will be 6 percent ad valorem. As you note, the submitted sample is not marked with the country of origin. Therefore, if imported as is, it 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