The tariff classification of footwear from China

N006001 February 16, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.4060 Ms. Irina Parker Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of footwear from China Dear Ms. Parker: In your letter dated January 17, 2007 you requested a tariff classification ruling. The submitted sample, identified as the “Floral Thong Sandal”-PP 359887, is a women’s open-toe, open-heel, toe-thong fashion sandal with a ½-inch high plastic heel and a rubber/plastic sole. The shoe has a predominately rubber/plastic material upper comprised of a functionally stitched plastic “Y” configured strap-like vamp that includes numerous decorative accessories or reinforcements. These accessories or reinforcements consist of eight small daisy-like flowers with plastic material petals and ¼-inch diameter, round shiny metal centers. There are also six more small round metal stud-like accessories or reinforcements arranged along the sides of the upper and the sandal also has a heel strap closure with a small metal buckle. We have determined by visual estimates, that metal accessories or reinforcements account for more than 10% of the external surface area of this shoe’s upper. The applicable subheading for the women’s shoe, identified as the “Floral Thong Sandal”-PP 359887, will be 6402.99.4060, 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); which has open toes or open heels; and which is not a house slipper. 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 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." 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). 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