The tariff classification of footwear from China

N015273 August 10, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. John J. Kenney Reebok International Ltd. 1895 J.W. Foster Boulevard Canton, MA 02021 RE: The tariff classification of footwear from China Dear Mr. Kenney: In your letter dated July 21, 2007 you requested a classification ruling for a women’s plastic sandal identified as “Kobo Quest,” Style 275713. The submitted sample has an outer sole and partial upper of molded rubber/plastics. The sole has openings along the bottom. The sandal has a removable sock liner insert. The sandal is secured to the foot by a plastic hook & loop closure strap that laces through the sandal at various points. You indicate that over 90 percent of the external surface area of the uppers (including accessories or reinforcements) is rubber or plastics. The applicable subheading for “Kobo Quest,” Style 275713 will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: for women, other. The duty rate 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/. 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." 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