The tariff classification of footwear from China

N019310 November 20, 2007 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 ; 6404.19.3560 Ms. Susan Shanteau Dolgencorp, Inc. Import Dept. 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of footwear from China Dear Ms. Shanteau: In your letter dated October 29, 2007 you requested a tariff classification ruling for two half pair samples of women’s sandals identified as Style #72864DG and Style #72966DG. Style #72864DG, with the description “Ladies Lami Jewel Thong,” is a women’s open-toe, open-heel slip-on sandal that has a functionally stitched rubber/plastics material upper consisting of “V” configured straps with a toe-thong. The external surface area of the rubber/plastic strap upper includes numerous decorative plastic bead-like accessories or reinforcements. The sandal has a rubber/plastic outer sole. Style #72966DG, with the description “Micro Suede with Sequin Toe Thong,” is a women’s open-toe, open-heel slip-on sandal with an upper made of a non-woven textile fabric external surface area material that also includes numerous stitched-on plastic sequins and bead accessories or reinforcements. The sandal has a rubber/plastic outsole and heel. The applicable subheading for the women’s sandal, Style #72864DG, will be 6402.99.3165, 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 does not cover the ankle; in which the upper's external surface area is over 90% rubber and/or plastics (including accessories or reinforcements); which does not have a foxing or foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6% ad valorem. The applicable subheading for women’s sandal, Style #72966DG, will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open-toes or open-heels; and which is over 10% by weight of rubber and/or plastics. 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 samples are 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 samples 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