The tariff classification of footwear from China

NY M86763 September 27, 2006 CLA-2-64:RR:NC:247: M85979 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Peter Jay Baskin Sharretts, Paley, Carter & Blauvelt, P.C. 25 Broad Street New York, NY 10004 RE: The tariff classification of footwear from China Dear Mr. Baskin: In your letter dated September 18, 2006, you requested a tariff classification ruling on behalf of GMA Accessories, Inc., for a ladies wedge thong sandal, style number FG-1512.       The submitted sample is a ladies open toe/heel, thong sandal with an outer sole and upper of rubber/plastics. The shoe features a wedge sole and decorative plastic jewel ornaments. You state that the plastics materials account for 91.44 percent of the external surface area of the upper. The applicable subheading for style number FG-1512 will be 6402.99.18, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band and not protective. The general rate of duty will be 6 percent 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 submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would 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, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article." 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