The tariff classification of footwear from China

NY L89790 February 7, 2006 CLA-2-64:RR:NC:SP:247 L89790 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Brian Bernarding Dick’s Sporting Goods 300 Industrial Drive RIDC Park West Pittsburg, PA 15275 RE: The tariff classification of footwear from China Dear Mr. Bernarding : In your letter dated January 11, 2006 you requested a tariff classification ruling. The two submitted half pair samples are identified as a girl’s open-toe, open-heel “river” sandal, Style #YFW50302 “Ativa” and a boy’s open-toe, open-heel “river” sandal, identified as Style #YFW50204 “DBX.” Both these sandals have similarly constructed uppers consisting entirely of rubber/plastics external surface area material components. Both have adjustable vamps with hook-and-loop straps and wrap-around ankle portions that include an adjustable hook-and-loop strap closure. Both sandals also have a lining of textile spandex material and a molded rubber/plastic bottom/sole. You state that these “river sandals” are intended for boys and girls at play near bodies of water that include pools, beaches and lakes. The applicable subheading for both these sandals, identified as Style #YFW50302 “Ativa” and Style #YFW50204 “DBX,” will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which does not cover the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing or a foxing-like band applied or molded at the sole and overlapping the upper; and which is not designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. We note that the submitted samples are 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 samples 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