The tariff classification of footwear from China

N041341 October 20, 2008 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.4060 Ms. Jeannine Greener Eddie Bauer, Inc. 10401 NE 8th Street, Suite 500 Bellevue, WA 98004 RE: The tariff classification of footwear from China Dear Ms. Greener: In your letter dated October 7, 2008 you requested a classification ruling for a ladies open toe/heel, thong sandal identified as item # 020-3517. You describe the outer sole as molded rubber with a one inch heel. The upper is identified as PU Nubuck with a Neoprene/Lycra underlay and Nylon webbing toe strap (thong). The textile material of the upper accounts for more than 10 percent of the external surface area. The applicable subheading for item # 020-3517 will be 6402.99.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: not having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: other: footwear with open toes or open heel, for women. The duty rate will be 37.5 percent 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, 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." 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