The tariff classification of footwear from China

NY M85479 August 28, 2006 CLA-2-64:RR:NC:SP:247 M85479 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Susan Park Quicksilver 15202 Graham Street Huntington Beach, CA 92649 RE: The tariff classification of footwear from China Dear Ms. Park: In your letter dated August 7, 2006 you requested a tariff classification ruling. The submitted half pair sample, identified as style name “Legend,” is slip-on open-toe, open-heel toe-thong sandal with a “V” configured, 1-inch wide flat strap textile material upper and a rubber/plastic outer sole. You state in your letter that this sandal has a rubber/plastic outsole covered with textile. We note however, that the textile on the outer sole is also covered by a visible layer of rubber or plastic material. Visual examination by this office has determined that the constituent material of the outer sole with the greatest surface area in contact with the ground for this sandal is rubber/plastics. The applicable subheading for this sandal, identified as style name “Legend,” will be 6404.19.35, Harmonized Tariff Schedule of the United States (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 is not “athletic footwear”; 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 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.” 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