The tariff classification of footwear from China

NY M85161 August 02, 2006 CLA-2-64:RR:NC:SP:247 M85161 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Lana Hogue Biscotti, Inc. 5601 San Leandro Street, 3rd Floor Oakland, CA 94621 RE: The tariff classification of footwear from China Dear Ms. Hogue: In your letter dated July 13, 2006 you requested a tariff classification ruling. The submitted two half pair samples, identified as style numbers 723SQCS &DX and 764STBX, are both open-toe, open-heel slip-on sandals for girls, with rubber/plastic uppers and rubber/plastic outer soles. Both sandals have separately applied rubber/plastic midsole wraps and feature decorative flower-like plastic accessories or reinforcements, sewn and cemented onto the surface of their respective uppers. Style 764STBX also has an elasticized rubber/plastic heel strap. The applicable subheading for the two sandals, identified as style number 723SQCS &DX and style number 764STBX, 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. 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