The tariff classification of footwear from China

N024684 March 28, 2008 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.4060 Ms. Michelle Wong Avon Products Inc. 1251 Avenue of the Americas New York, NY 10020-1196 RE: The tariff classification of footwear from China Dear Ms. Wong: In your letter dated March 7, 2008 you requested a tariff classification ruling. The submitted sample identified as style PP 1061559 “Star Kitten Heel” is a women’s slip-on, open-toe, open-heel thong sandal with a functionally stitched rubber/plastics material upper consisting of a single narrow “V” configured vamp strap with a toe-thong piece, the ends of which are secured under and/or into a rubber/plastic footbed insole. The surface area of upper also includes attached accessories or reinforcements of chain-linked metal ornaments. You have provided an independent lab report which states that the external surface area of the upper, including accessories and reinforcements, is 83.9% rubber/plastics and 16.1% metal. The sandal has a 1½-inch heel and a rubber/plastic outer sole. The applicable subheading for the women’s sandal, style PP 1061559 “Star Kitten Heel,” 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