The tariff classification of footwear from China

N062696 June 10, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.4060 Ms. Nancy Abernathy Phoenix International Freight Services, Ltd. 4659 World Parkway Circle St. Louis, MO 63134-3115 RE: The tariff classification of footwear from China Dear Ms. Abernathy: In your letter dated May 27, 2009 you requested a tariff classification ruling on behalf of Footwear Unlimited Inc., for four footwear styles. You have submitted samples identified as: KAEL (Style AGS0910160-008-31) FLAME (Style AGS0811600-063-31) ANI (Style AGS0925500-021-64) KIP (Style AGS0910160-006-31) All four styles are women’s open toe, open heel sandals with outer soles and uppers of rubber/plastics. All four styles feature metal ornaments cemented to the uppers. Visual examination indicates that the metal ornamentation accounts for over ten percent of the external surface area of the uppers when accessories or reinforcements are included. The applicable subheading for the all four styles 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; footwear with open toes or open heels, other. The rate of duty 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 samples are not marked with the country of origin. Therefore, if imported as is, they 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