The tariff classification of footwear from China

NY M84325 June 28, 2006 CLA-2-64:RR:NC:SP:247 M84325 CATEGORY: Classification TARIFF NO.: 6402.99.30 Mr. Shawn Michael Gibson Chesta Co., Inc. 145 West Columbus Street Pickerington, OH 43147 RE: The tariff classification of footwear from China Dear Mr. Gibson: In your letter dated June 15, 2006 you requested a tariff classification ruling. The submitted half pair sample, identified as Item #TCJ-9029, is a women’s slip-on, open-toe, open-heel, toe-thong strap upper sandal with a textile material faced insole and a rubber/plastic outsole. The upper consists of two flat, ½-inch wide “V” configured straps that have external surface areas of an embossed rubber/plastics material. The sandal upper straps also features eight, sewn-on rectangle shaped mother-of-pearl shells and rows of numerous stitched-on glass beads. The shells and glass beads cover but do not completely obscure the underlying rubber/plastic external surface material of the upper. They are considered to be accessories or reinforcements and when included, they account for more than 10% of the upper’s external surface area. The applicable subheading for the women’s sandal, identified as Item #TCJ-9029, will be 6402.99.30, 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 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. 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 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