The tariff classification of footwear from China

N007419 March 12, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of footwear from China Dear Mr. Crago: In your letter dated February 20, 2007 you requested a tariff classification ruling. The submitted sample, identified as Item #A020AA00058, is a women’s open-toe, open-heel, slip-on sandal with a rubber/plastic outsole. The sandal has a functionally stitched rubber/plastics material upper consisting of two, 3/8-inch wide “V” configured straps and a toe-thong piece, the ends of which penetrate into and are secured under a textile faced plastic insole. The external surface area of the rubber/plastic material upper includes a row of circular shiny plastic sequins that are stitched onto the upper straps as accessories or reinforcements. The sandal also has a large, decorative, polyester textile material ornamental flower with ruffled petals, which is secured to the surface of the upper at only a single central point. The artificial textile flower ornament is a “loosely attached appurtenance” for footwear classification purposes and is excluded from all external surface area upper (ESAU) material measurements. The applicable subheading for the women’s sandal, identified as Item #A020AA00058, will be 6402.99.3165, 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. 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