The tariff classification of footwear from Indonesia

N047272 January 6, 2009 CLA-2-64:OT:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Ms. Hilda L. Fontecchio V. Alexander & Co., Inc. 110 McGhee Tyson Blvd, Suite 202 Alcoa, TN 37701 RE: The tariff classification of footwear from Indonesia Dear Ms. Fontecchio: In your letter dated December 15, 2008, on behalf of the Oakley Company of Bristol, Tennessee, you requested a tariff classification ruling. The submitted sample, identified by you as “Style A. Virett,” is described as a men’s and/or women’s flip-flop type sandal with a woven nylon textile material upper consisting of “V” configured straps with a toe thong, the ends of which penetrate and are secured into a contoured rubber/plastic footbed insole. The sandal has a rubber/plastic outer sole. The applicable subheading for the sandal identified as Style A. Virett will be 6404.19.3560, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open-toes or open-heels; and which is over 10% by weight of rubber and/or plastics…for women or of types commonly worn by both sexes. 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