The tariff classification of footwear from China

N016543 September 19, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.4060 Mr. Fernando Ramos Avon Products Inc. 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of footwear from China Dear Mr. Ramos: In your letter dated August 23, 2007 you requested a tariff classification ruling. The submitted sample, identified as style PP 1054208 “Women’s Chain Buckle Sandal,” is an open-toe, open-heel shoe of the slip-on type that has a predominately rubber/plastics material upper consisting of a single wide vamp strap crossing over the toes. The shoe’s upper features a belt-like accessory or reinforcement that, as you state, includes some metal chain embellishments along with a metal buckle, and there are also a number of small round metal studs along the upper edges. Although you have not provided any external surface area upper material measurements, based on visual estimates we have determined that the metal accessories and/or reinforcements account for more than 10% of the upper’s external surface area. The shoe also has a 3½-inch high spike heel and a cemented-on rubber/plastic outer sole. The applicable subheading for the shoe, identified as style PP 1054208 “Women’s Chain Buckle Sandal,” will be 6402.99.4060, 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 accessories or reinforcements); other; which has open toes or open heels…for women. 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, the footwear 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