The tariff classification of footwear from China

NY L87439 September 13, 2005 CLA-2-64:RR:NC:SP:247 L87439 CATEGORY: Classification TARIFF NO.: 6402.99.30 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 August 23, 2005 you requested a tariff classification ruling. The submitted sample that you state is a women’s “Flower Beachcomber” sandal is identified as Item Number C020BA03762. This open-toe, open-heel, toe-thong sandal has a “V” configured, unit molded plastic material strap upper, the ends of which penetrate and are secured by plugs into an EVA plastic material sole. The molded clear plastic material of the flat, approximately ½-inch wide “V” strap upper’s external surface also has a row of nine, decorative, flower-like accessories with fluffy textile petals that have ¼-inch diameter orange colored button type metal centers. These nine stud-like metal button accessories or reinforcements are securely attached to the upper and, as you state in your letter, “metal” accounts for at least 10% of the upper’s external surface. The applicable subheading for this women’s sandal, identified as Item Number C020BA03762, will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics (excluding accessories or reinforcements); which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including any accessories or reinforcements); and which has open toes or open heels. The rate of duty will be 37.5% 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