The tariff classification of footwear from China

N033382 July 30, 2008 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6403.99.6075 Ms. Maria Ojeda Quicksilver 15362 Graham Street Huntington Beach, CA 92649 RE: The tariff classification of footwear from China Dear Ms. Ojeda: In your letter dated July 11, 2008, you requested a tariff classification ruling for a men’s thong sandal identified as Model # L557003, Name DEL MAR. The submitted sample is a men’s thong sandal with an outer sole of rubber/plastics and an upper of leather with textile material accessories or reinforcements. Although the sample is not marked accordingly, you state that the imported item will have a size label indicating American men’s, youth or boys size. This information may be verified upon importation. The applicable subheading for Model # L557003, Name DEL MAR will be 6403.99.6075, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles of rubber/plastics and uppers of predominantly leather: Other footwear: not covering the ankle: for men, youths or boys. The general rate of duty will be 8.5 percent ad valorem. The submitted sample is not marked with the country of origin. Therefore, if imported as is, it 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." 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/. 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