The tariff classification of footwear from China

NY M86646 October 2, 2006 CLA-2-64:RR:NC:SP:247 M86646 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Shawn Michael Gibson Chesta Co., Inc. 145 West Columbus Street Pickerington, OH 43147 RE: The tariff classification of footwear from China Dear Mr. Gibson: In your letter dated September 11, 2006 you requested a tariff classification ruling. The submitted half pair sample, identified as Item # MZG063419IA, is a child’s open-toe, open-heel sandal with a predominately rubber/plastic material upper and a rubber/plastic sole. You have provided surface area upper material percentage measurements for this sandal, stating that it has an upper that is of 91% rubber/plastics (EVA and PVC) and 9% textile (polyester) materials. The sandal’s upper features two plastics material adjustable straps passing through plastic buckles, one that crosses at the instep and the other at the ankle. Both these straps utilize hook-and-loop closures. The sandal upper also has some accessories or reinforcements of textile material sewn-on at the sides, a textile pull-up strap at the back and a thin piping of textile edging trim. We will presume, based on your submitted surface area upper material percentage measurements, that this sandal has an upper with an external surface area that is over 90% rubber or plastics, with all accessories and reinforcements included. The applicable subheading for this sandal, identified as Item # MZG063419IA, 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 is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area measure over 90% rubber and/or plastics (including all 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 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/. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. We note that the sandal you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, the sandal does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. 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