The tariff classification of footwear from China

NY M85065 August 02, 2006 CLA-2-64:RR:NC:SP:247 M85065 CATEGORY: Classification TARIFF NO.: 6402.99.18 ; 6404.19.35 Mr. Faizool Khan Pragati LC. 2000 N. W.150 Avenue, Suite 1105 Pembroke Pines, FL 33028 RE: The tariff classification of footwear from China Dear Mr. Khan: In your letter received July 13, 2006 you requested a tariff classification ruling for three styles of women’s open-toe, open-heel sandals. Style # I-0879 is a women’s slip-on sandal that has a unit molded rubber/plastic “V” configured strap upper with a toe-thong, the ends of which are secured by plugs penetrating into an “insole” made of a ½-inch thick layer of foamed EVA plastic material. The sandal also features a separate cemented-on, 1/8-inch thick outer sole that is visibly different from the EVA plastic insole and is made of a denser, non-foamed rubber/plastic material. You state that this sandal will be valued at under $3.00 per pair. Style # QB-1536 is a women’s open-toe, open-heel sandal with an upper external surface area of rubber/plastics. The upper feature three adjustable plastic hook-and-loop closure straps, one crossing over the toes, one across the instep and one around the sides of the ankle and the back of the heel. The sandal also has molded rubber/plastic sole. You sate that this sandal will be valued at more than $3.00 but under $6.00 per pair. Style # QB-012 is a women’s slip-on sandal that has a thin, “V” configured rope-like textile material strap upper with a toe-thong, the ends of which penetrate and are secured under a woven straw-like textile footbed insole. The sandal also has a cemented-on rubber/plastic outer sole. You state that this sandal will be valued at under $3.00 per pair. The applicable subheading for the two sandals, identified as Style # I-0879 and Style # QB-1536, 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; 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. The applicable subheading for the sandal identified as Style # QB-012 will be 6404.19.35, HTSUS, 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 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. 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.” 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