The tariff classification of footwear from China

NY M86712 October 11, 2006 CLA-2-64:RR:NC:SP:247 M86712 CATEGORY: Classification TARIFF NO.: 6402.99.18 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 19, 2006 you requested a tariff classification ruling. The submitted sample, identified as style name “Brown Revit Sandal,” is a child’s size, open-toe, open-heel sandal with an adjustable hook-and loop heel strap closure and a rubber/plastic sole. The sandal has an upper comprised of, you state, polyurethane plastics external surface area material straps and a sewn-on toe-thong strap. The surface area of the plastic upper also includes three small metal eyelet holes and a floppy flower-like rubber/plastic ornament decorated with numerous metal studs and attached to the plastic upper by a single central rivet. The decorative flower-like ornament with its metal studs is a loosely attached appurtenance that is excluded from the external surface area upper constituent material measurements. Based on visual estimates (accurate surface area material measurements are not provided), we will presume for the purpose of this ruling request, that the small metal eyelets and the partially exposed metal eyelet loop on the closure strap account for less than 10% of the upper’s external surface area. The applicable subheading for the sample identified as the “Brown Revit Sandal” 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. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that your merchandise will be classified in 6402.99.31 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only. 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