The tariff classification of footwear from China

N005758 February 7, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO. 6402.99.18 ; 6402.99.30 ; 6404.19.35 Mr. Andy McLeish Inocraft Products, Inc. 12 Hickory Lane Brooklyn, CT 06234-1554 RE: The tariff classification of footwear from China Dear Mr. McLeish: In your letter dated January 20, 2007 you requested a tariff classification ruling for three slip-on sandals with open-toe, open-heel uppers and rubber/plastic outer soles. The submitted half pair samples are identified as Sandal 7-Model # TCU2401, Sandal 8-Model # TSS2501 and Sandal 9-Model # TMU2601. Sandal 7-Model # TCU2401 is women’s or unisex sandal with an upper consisting of flat, approximately ¾-inch wide “V” configured textile material straps with a toe-thong, the ends of which are secured into a molded rubber/plastic sole. Sandal 8-Model # TSS2501 is a women’s or unisex sandal that has a functionally stitched rubber/plastics material “V” configured strap-like upper with a toe-thong. The upper has a number of stitched on ornamental plastic accessories or reinforcements, shaped like small multi-color crescents and a flower. The sandal also has a vinyl plastic footbed insole, a vinyl plastic wrapped midsole with edges trimmed by textile stitching and a rubber/plastic outer sole attached with cement. Sandal 9-Model # TMU2601 is a women’s or unisex toe-thong sandal with a “U” shape configured strap upper that has an external surface area predominately of rubber/plastics material assembled by stitching. The upper’s external surface also includes small, semi-circular textile fabric panels at the sides, a triangle shaped textile panel over the toe area and some textile edging trim. Textile material accounts for over 10% of the external surface area of the upper. The sandal has a unit molded rubber/plastic sole of non-uniform thickness. The applicable subheading for the sandal identified as Sandal 8-Model # TSS2501, 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 does not cover the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing-like band; 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. The applicable subheading for the sandal identified as Sandal 9-Model # TMU2601, will be 6402.99.30, 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. The applicable subheading for the sandal identified as Sandal 7-Model # TCU2401, will be 6404.19.35, 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/. 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 footwear samples you have provided for this ruling request have not been marked with the country of origin. Therefore, if imported as is, the sandals do not meet the country of origin marking requirements of the marking statute and will be considered not legally marked. We are returning the samples 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 in the process of being amended to reflect changes recommended by the World Customs Organization. The amendments are expected to affect the classification of your merchandise. On January 4, 2007, Presidential Proclamation 8097 containing these changes was published in the Federal Register. See 72 FR 453, Volume 72, No. 2. The proclaimed changes are effective for goods entered or withdrawn from warehouse for consumption on or after February 3, 2007. Once those changes are in effect, it is anticipated that the footwear sample identified as Sandal 8-Model # TSS2501 will be classified in 6402.99.31, HTSUS, and Sandal 9-Model # TMU2601, will be classified in 6402.99.40, HTSUS. 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