The tariff classification of footwear from China

NY M86706 October 5, 2006 CLA-2-64:RR:NC:SP:247 M86706 CATEGORY: Classification TARIFF NO.: 6402.99.30 Ms. Irina Parker Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10120-1196 RE: The tariff classification of footwear from China Dear Ms. Parker: In your letter received September 19, 2006 you requested a tariff classification ruling. The submitted half pair sample, identified as the “Beaded Cork Pink Thong”- PP #361747, is a women’s slip-on, open-toe, open-heel toe-thong sandal, with an upper external surface area that is predominately of a pink color material that you state is polyurethane plastic. The upper external surface also features numerous decorative sewn-on accessories or reinforcements comprised of small wood and glass beads that are tightly grouped together to form ten, ½-inch diameter circular disks. Based on visual estimates, we have determined that this sandal does not have an upper with an external surface area that is over 90 percent rubber or plastics, with accessories or reinforcements included. The sandal has a composition cork midsole and a cemented-on rubber/plastic outer sole. The applicable subheading for the women’s sandal, identified as the “Beaded Cork Pink Thong”- PP #361747, will be 6402.99.30, 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 does not measure over 90% rubber or plastics (including any accessories or reinforcements); and which has open toes or open heels. 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 sample shoe is not marked with the country of origin. Therefore, if imported as is, the shoe will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes 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