The tariff classification of footwear from China

N002979 November 16, 2006 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.30 Mr. Len Gevertzman Vida Shoes International, Inc. 29 West 56th Street New York, NY 10019 RE: The tariff classification of footwear from China Dear Mr. Gevertzman: In your letter dated November 2, 2006 you requested a tariff classification ruling. The submitted sample, identified as Style #BPDK70401- “Rhinestone Princess”, is a girl’s open-toe, open-heel shoe with a rubber/plastics material upper comprised of a T-strap instep portion and an adjustable ankle strap portion with a metal and glass side buckle closure. The upper surface area also has an ornamental accessory or reinforcement in the shape of a large stylized cat with a long curled tail, made of yellow metal and imbedded with tiny glass jewels. This ornamental metal “cat” accessory piece is flat, approximately 2½-inches in length and has a measurable surface area that covers a large portion of the external surface area of the rubber/plastic material upper, onto which it is attached by widely spaced stitches at both ends. Based on visual estimates, since no actual external surface area component material percentage measurements were provided, we have determined that with all the accessories and reinforcements included, this sandal has an upper with an external surface area that is less than 90% rubber or plastic. The shoe also has a platform wedge midsole and a cemented-on rubber/plastic outer sole. The applicable subheading for the girl’s shoe, identified as Style #BPDK70401- Rhinestone Princess, 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. 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