The tariff classification of footwear from China

NY L88398 November 14, 2005 CLA-2-64:RR:NC:SP:247 L88398 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Joanne Balice CBI Distributing Corp. Claire’s Accessories 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of footwear from China Dear Ms. Balice: In your letter dated October 19, 2005 you requested a tariff classification ruling. The submitted half pair sample, identified as Style LOM358, is a women’s open-toe, open-heel, toe thong sandal with a “V” shaped strap upper that has a predominately textile material external surface area. The textile upper straps have numerous stitched-on plastic sequins and small decorative cylinder-like accessories or reinforcements that enhance, but do not completely cover the underlying textile material surfaces. The sandal also has a wedge-type rubber/plastic midsole with a jute rope material facing and a separate, cemented-on outer sole that in the condition imported, has rubber/plastics material as the constituent material with the greatest surface area in contact with the ground. The applicable subheading for the women’s sandal, identified as Style LOM358, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. 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.” 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