The tariff classification of footwear from China

N030259 June 20, 2008 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.4040 Ms. Maria Ojeda Quicksilver Americas, Inc. 5600 Argosy Circle, Bldg. #300 Huntington Beach, CA 92649 RE: The tariff classification of footwear from China Dear Ms. Ojeda: In your letter dated June 5, 2008 you requested a tariff classification ruling. The submitted sample is identified as a men’s open-toe, open-heel toe thong sandal, Model # AB09. The sandal has a predominately rubber/plastic material “V” configured strap-like upper that also includes textile material inset panels comprising the upper’s external surface area. You have provided a “material composition chart” showing that the external surface area of the upper is made of 81.95% rubber/plastics and 18.5% textile (mesh) materials. The sandal has a rubber/plastic outer sole and a separately attached heel with a “puck insert” that you state can be interchanged with additionally provided puck inserts sized, we presume, to fit only this sandal’s heel. You have not provided a sample of any additional heel puck inserts. The applicable subheading for the men’s sandal identified as Model #AB09 (with heel puck inserts) will be 6402.99.4040, 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); and 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