The tariff classification of footwear from China

N002879 November 15, 2006 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.30 Ms. Christine R. Marren Charming Shoppes, Inc. 3750 State Road Bensalem, PA 19020 RE: The tariff classification of footwear from China Dear Ms. Marren: In your letter dated November 1, 2006 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #068-107130, is a women’s open-toe, open-heel, toe-thong sandal with a rubber/plastic sole. The sandal has a predominately rubber/plastic upper consisting of a heel support portion with an ankle strap and a side buckle, two thin straps crossing at the instep and a wider center strap with a toe thong that also features a sewn-on chain of four octagonal metal ornaments. The four stitched-on chain-linked metal octagons, which are firmly secured along a four-inch long section of the central rubber/plastic strap, are considered to be accessories or reinforcements. Based on visual estimates, we have determined that with all accessories or reinforcements included, this toe-thong sandal has an upper with an external surface area that is less than 90% rubber or plastic. Your suggested classification of this footwear item under the Harmonized Tariff Schedule subheading 6402.99.1865 is not correct. The applicable subheading for the women’s sandal, identified as Style #068-107130, 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/. 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 sample footwear that you have provided for this ruling request has not been marked with the country of origin. Therefore, if imported as is, the shoe does not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. We are returning the sample as you requested. 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 6402.99.40 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