The tariff classification of footwear from China

N016168 September 11, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.4080 Mr. Jeffrey E. Berman Chesta Co., Inc. 145 West Columbus Street Pickerington, OH 41347 RE: The tariff classification of footwear from China Dear Mr. Berman: In your letter dated August 21, 2007 you requested a tariff classification ruling. The submitted sample, identified as item # TCJ-1948, is an infant’s size 7 open-heel clog-like sandal that has as you state, an injection molded EVA (ethylene-vinyl acetate) plastic upper and outer sole and is branded “Faded Glory.” The sandal’s upper also includes a padded textile material strap that passes behind the wearer’s heel and is secured at the sides by dual adjustable hook-and-loop closures. The applicable subheading for the sandal, identified by item # CJ-1948, will be 6402.99.4080, 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); and which has open toes or open heels…other. 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." 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