The tariff classification of footwear from China

N018870 November 16, 2007 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.4060 Ms. Kathleen Root Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of footwear from China Dear Ms. Root: In your letter dated October 19, 2007, on behalf of Ann Taylor Inc., you requested a tariff classification ruling. The submitted sample, identified as a women’s sandal, Item #ATL4678, is an open-toe, open-heel slip-on sandal that has a predominately rubber/plastics material upper consisting of “V” configured straps with a toe-thong. The external surface area of the mostly rubber/plastic upper straps includes woven textile material trimmed edging along the sides and the straps are connected to the toe-thong by a metal ring. Based on visual estimates, we have determined that the external surface area of the upper of this sandal is less than 90% rubber/plastics. The sandal also has a rubber/plastic outer sole and heel. The applicable subheading for the women’s sandal, Item #ATL4678, 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. 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