The tariff classification of footwear from China

N033796 August 7, 2008 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Hannah Buford C.H. Robinson Worldwide, Inc. 4969 Centre Pointe Drive, Suite 103 North Charleston, SC 29418-6952 RE: The tariff classification of footwear from China Dear Ms. Buford: In your letter dated July 15, 2008, on behalf of Kayser-Roth Corporation, you requested a tariff classification ruling. The submitted sample, identified as Style #U10033-A “Gel Insert Flip Flop,” is a women’s sandal that has a one-piece molded, rubber/plastic upper with “V” configured straps and a toe-thong, the ends of which are secured into an EVA plastic sole by plugs. In addition, the EVA plastic sole, which is flat and approximately ½-inch thick, also has two large plastic “gel” material insole footbed panels along with a separate EVA plastic material edge wrap component that completely encircles the side of the sole and is cemented onto it. This sandal has a sole that is unlike that of a “zori,” which is defined in “Footwear Definitions,” T.D.93-88, as having either a sole of one piece of a foamed rubber or plastic or many horizontal layers of different colors joined together. A “zori” also does not have a separate “insole.” A layer of rubber or plastic similar to the other (horizontal) layers of the sole is not a separate insole. The applicable subheading for the women’s sandal identified as Style #U10033-A “Gel Insert Flip Flop,” will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% 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