The tariff classification of footwear from China.

NY M84505 July 3, 2006 CLA-2-64:RR:NC:247: M84505 CATEGORY: Classification TARIFF NO.: 6403.99.60, 6403. 99.75 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL33301 RE: The tariff classification of footwear from China. Dear Mr. Crago: In your letter dated June 20, 2006, you requested a tariff classification ruling for a thong sandal, item number C020AA01410. The outer sole is rubber/plastics and the upper is textile and leather with leather comprising the greatest external surface area. You have provided a value of less than $2.50/pair. The applicable subheading for item number C020AA01410 in sizes up to and including American men’s size 8 will be 6403.99.75, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of leather: other; not covering the ankle, other, for other persons, valued not over $2.50/pair. The rate of duty will be 7% ad valorem. The applicable subheading for item number C020AA01410 in sizes larger than American men’s size 8 will be 6403.99.60, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of leather: other; not covering the ankle, other, for men, youth’s and boys, The rate of duty will be 8.5% 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/. The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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