The tariff classification of footwear from China

NY L88325 November 9, 2005 CLA-2-64:RR:NC:SP:247 L88325 CATEGORY: Classification TARIFF NO.: 6402.99.30 Ms Stephanie Clariday Elan Polo Inc. 630 Melrose Avenue Nashville, TN 37211 RE: The tariff classification of footwear from China Dear Ms. Clariday: In your letter dated October 19, 2005 you requested a tariff classification ruling. The submitted sample, identified as pattern EHK01526G, is a girl’s open-toe, open-heel, toe-thong sandal with a “V” configured rubber/plastics material strap upper, the ends of which penetrate and are secured into an EVA plastic material sole. The external surface area of this sandal’s approximately ½-inch wide, flat rubber/plastic strap upper also has a large, flower-like accessory or reinforcement with flat, rubber/plastic material petals, that has been securely attached to the upper using, as you state, at least “5-6 stitches.” Numerous sewn-on, multi-colored glass beads cover almost the entire external surface of this large decorative, flower-like plastic material accessory or reinforcement. Based on visual estimates, with all accessories and reinforcements included, the external surface area of this sandal’s upper is not over 90% of rubber or plastics. The applicable subheading for this sandal, identified as pattern EHK01526G, 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