The tariff classification of footwear from China

N015781 August 30, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6403.99.9065 Mr. Greg Mullin Green Market Services Co., Inc. 1105 West Chestnut St. Brockton, MA 02301 RE: The tariff classification of footwear from China Dear Mr. Mullin: In your letter dated August 13, 2007 you requested a tariff classification ruling for a women’s sandal. The submitted sample, identified as Style # 272935 “Crossgrain Wedge Slide,” is a women’s open-toe, open-heel platform sandal with an outer sole of rubber/plastics and an upper of leather and textile material. The upper of the item is formed by two crisscrossed straps of approximately 1-3/8 inch in width made of leather. Atop the leather straps is a decorative textile material overlay of approximately one inch in width. You state that this new sandal is a remake of a sandal for which a classification ruling was previously submitted and received. On the previously classified sandal, both the leather and textile materials were attached and cemented to the sole through openings cut into the top of the sole, so that both materials contribute structural strength to the sandal. On this new sandal, the textile material overlays are not lasted under, nor attached or cemented to the sole. The textile overlays will now be excluded as accessories or reinforcements when determining the constituent material of the upper with the greatest external surface area. Based on the new method of construction, the instant sandal now has a predominately leather upper. We will presume that the sandal will be valued at over $2.50 per pair. The applicable subheading for the sandal, identified as Style # 272935 “Crossgrain Wedge Slide,” will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with upper’s predominately of leather and outer soles of rubber, plastics or composition leather; which is not “sports footwear”; which does not cover the ankle; for other persons; valued over $2.50 per pair…for women. The rate of duty will be 10% 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