The tariff classification of thong sandals from China

N011861 June 11, 2007 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Mr. Jeffrey E. Berman Chesta Co., Inc. 145 West Columbus Street Pickerington, OH 43147 RE: The tariff classification of thong sandals from China Dear Mr. Berman: In your letter dated May 23, 2007, you requested a tariff classification ruling for two styles of thong sandals identified as “Sun N Sand” and “No Boundaries.”       The submitted samples are thong sandals with outer soles and uppers molded in one piece of ethylene vinyl acetate (EVA) rubber or plastics. A separate band that encircles the sole and a toe bumper are attached after the molding process that forms the upper and outer sole. The applicable subheading for the “Sun N Sand” and “No Boundaries” will be 6402.99.3171, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics: other: not covering the ankle: having uppers of which over 90 percent of the external surface area, (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band and not protective, other. The rate of duty will be 6 percent 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/. As you note, the submitted samples are not marked with the country of origin. Therefore, if imported as is, they 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." 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