The tariff classification of footwear from China

NY M86711 October 11, 2006 CLA-2-64:RR:NC:SP:247 M86711 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Sheri Lee Shine Lead Ma xiang Zhen Xiangan District, Fujian Fujian, China 361100 RE: The tariff classification of footwear from China Dear Ms. Lee: In your letter received September 18, 2006 you requested a tariff classification ruling. The submitted sample, identified as style name “Textile butterfly sandal,” is a child’s size, open-toe, open-heel sandal, with a textile material upper, a plastic material faced, textile rope footbed midsole and an approximately 3/16-inch thick rubber/plastic outer sole. The textile material upper is comprised of a butterfly shaped vamp portion decorated with a firmly sewn-on textile butterfly outlined by glass beads, two textile side straps, a textile toe-thong and a narrow textile heel strap with a wraparound hook-and-loop closure ankle strap. Your suggested classification under subheading 6404.19.25 (HTSUS) is not applicable, since this sandal is by weight, over 10% of rubber and/or plastics. The applicable subheading for the sample identified as the “Textile butterfly sandal” 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/. 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. 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