The tariff classification of footwear

N069062 July 22, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Maria Ojeda Quicksilver 15362 Graham Street Huntington Beach, CA 92649 RE: The tariff classification of footwear Dear Ms. Ojeda: In your letter dated July 13, 2009 you requested a tariff classification ruling for two styles of ladies thong sandals identified as Style D457J70PK and Style D457J34PK. The submitted samples are thong sandals with outer soles and uppers of rubber/plastics. The “Y” shaped uppers are attached to the sole by means of plugs. Both samples have metal ornaments attached to the uppers. You have provided component material percentage measurements indicating that both styles have uppers with an external surface area (including accessories or reinforcements) of over 90 percent rubber/plastics. The applicable subheading for Style D457J70PK and Style D457J34PK will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band, not protective: other; for women. The rate of duty will be 6 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