The tariff classification of footwear from China

NY M87140 November 1, 2006 CLA-2-64:RR:NC:SP:247 M87140 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Joanne Balice CBI Distributing Corp. Claire’s Accessories 2400 W. Central Road Hoffman Estates, IL 60195 RE: The tariff classification of footwear from China Dear Ms. Balice: In your letter dated October 6, 2006 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #11270, is a women’s open-toe, open-heel sandal with a rubber/plastic 2½-inch high heel wedge platform bottom and outer sole. This slip-on platform sandal has a “V” shape configured textile material strap upper with a toe-thong, the ends of which penetrate and are secured under a textile faced rubber/plastic insole. The textile material upper also includes accessories or reinforcement in the form of a number of ½-inch round wooden balls, loosely laced onto the front half portion of the textile upper straps. The applicable subheading for the platform sandal, identified as Style #11270 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/. We note that the submitted sample sandal is not marked with the country of origin. Therefore, if imported as is, the sandal will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the sandals 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, 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