The tariff classification of footwear from Japan

NY M86378 September 29, 2006 CLA-2-64:RR:NC:SP:247 M86378 CATEGORY: Classification TARIFF NO.: 6402.99.18 ; 6404.19.35 Mr. Peter D. Alberdi A.J. Arango, Inc. 1516 E. 8th Avenue Tampa, Florida 33605 RE: The tariff classification of footwear from Japan Dear Mr. Alberdi: In your letter received September 12, 2006, on behalf of Happy Feet Plus, you requested a tariff classification ruling for two half pair samples of slip-on sandals with toe-thongs, identified only as “Kenkoh “ Sample #1 and “Kenkoh” Sample #2. Both sandals are said to be for “unisex” wear and have open-toes, open-heels, rubber/plastic outer soles and a “messaging” footbed insole surface consisting entirely of raised rubber/plastic cylindrical nodules. Sample #1, which is brown in color, has a “V” configured strap upper with a predominately woven textile material external surface, while Sample #2 which is black in color, has a “V” configured strap upper with an external surface area that is of a suede-like rubber/plastics material. The applicable subheading for the “Kenkoh” sandal identified as Sample #2, 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 applied or molded at the sole and overlapping the upper; and which is not designed to be a protection against water, oil, or cold or inclement weather. The general rate of duty will be 6% ad valorem. The applicable subheading for the “Kenkoh” sandal identified as Sample #1, 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 is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The general 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 sample sandals are not marked with the country of origin. Therefore, if imported as is, these 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 samples 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