The tariff classification of footwear from China

NY M84342 July 3, 2006 CLA-2-64:RR:NC:SP:247 M84342 CATEGORY: Classification TARIFF NO.: 6403.99.90 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 June 16, 2006, you requested a tariff classification ruling. The submitted sample, Item Number C020BA04934, is identified as a pair of women’s slip-on, open-toe, open-heel, “beachcomber” sandals. This slip-on sandal has a predominately suede leather material external surface area upper consisting of two “V” shape configured 1¼-inch wide straps with a thin textile edging and a ½-inch wide textile material toe-thong. There is a large hangtag sales label attached, which states among other things that this is a “ladies’ beachcomber” sandal and that it is available in sizes 5-10. The sandal, you state, will be valued at over $2.50 per pair. The applicable subheading for the women’s “beachcomber” sandal, identified as Item Number C020BA04934, will be 6403.99.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for other persons. The rate of duty will be 10% 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 sandals 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 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