The tariff classification of footwear from China

N046199 December 10, 2008 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.4060 Mr. Roger J. Crain Customs Science Services, Inc. 11901 Reynolds Avenue Potomac, MD 20854-3334 RE: The tariff classification of footwear from China Dear Mr. Crain: In your letter dated December 1, 2008 you requested a classification ruling on behalf of Chelsea Shoe Company for a ladies open toe/heel, thong sandal identified as “Ann Taylor Celeste” (Style No.147071). The sample has an outer sole of rubber/plastics and a thong strap upper composed of rubber/plastics. The upper has a metal buckle at the ankle and three ornamental discs studded with glass gemstones attached to the vamp strap. Your inquiry concerns the tariff classification treatment of the three discs. Specifically, are the discs treated as ornamentation, a named example of accessories or reinforcements in Chapter 64 Note 4(a), Harmonized Tariff Schedule of the United States, (HTSUS), or disregarded entirely as “loosely attached appurtenances.” In determining whether or not an item is a loosely attached appurtenance, (LAA), among other things, we look to see if it is loosely attached (i.e. secured by minimal stitching or a single rivet or tack), if it is not functional (added only for its decorative qualities) and if it can be removed without making the shoe unserviceable. Unserviceable is interpreted to mean incapable of being used or unfit for use. LAA must be purely decorative, not functional no matter how minor or non-essential. An appurtenance must be secured by minimal stitching (one or two stitches), tacking or a single rivet. Removal must not result in excessive holes rendering upper unserviceable. LAAs are generally not measurable in any objective way (tassels, pom-poms) Examples of LAAs are textile flowers, fabric bows secured with minimal (one or two) stitching or a single rivet or tack, pom-poms, non-functional three-dimensional buttons and tassels. Sequins, beads, buckles, studs, decorative rivets, sewn down flowers or bows, imitation jewels, rhinestones, shells, wooden decorations etc. are generally accessories or reinforcements. The ornamental discs are, essentially, two dimensional and capable of being measured objectively. The discs are accessories or reinforcements. The applicable subheading for “Ann Taylor Clara” (Style No.147071), 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