The tariff classification of footwear from China

N076940 September 25, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.4080 Ms. Maureen Ford Toys “R” Us, Inc. One Geoffrey Way Wayne, NJ 07470-2030 RE: The tariff classification of footwear from China Dear Ms. Ford: In your letter dated September 16, 2009 you requested a tariff classification ruling for three sandals identified as TRU Style # 239023, TRU Style # 239025 and TRU # 839003. The submitted samples are infant’s open toe/heel sandals with outer soles of rubber/plastics. The uppers are composed of rubber/plastics materials and elasticized textile ankle straps. The applicable subheading for TRU Style # 239023, TRU Style # 239025 and TRU # 839003 will be 6402.99.4080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of predominantly rubber or plastics: other: other: 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