The tariff classification of footwear from China

N078215 October 5, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165, 6404.19.3560 Ms. Lorianne Aldinger Rite Aid 30 Hunter Lane Camp Hill, PA 17011 RE: The tariff classification of footwear from China Dear Ms. Aldinger: In your letter dated September 24, 2009 you requested a tariff classification ruling for four styles of ladies thong sandals. The sample identified as 9007632 is a ladies thong sandal with an outer sole and upper of rubber/plastics. The toe-thong is a separate piece of material looped around the vamp strap. The sample identified as 9007636 is a ladies thong platform sandal. The outer sole and upper are rubber/plastics. The vamp is decorated with a string of decorative plastic jewel-like accessories or reinforcements. The sample identified as 9007640 is a ladies thong sandal with a platform sole. The outer sole is rubber/plastics. Although you identify the upper as rubber/plastics, it is actually made of textile materials with decorative plastic sequins interspersed along the vamp strap. The sample identified as 9007643 is a ladies thong sandal with an outer sole and upper of rubber/plastics. The vamp is decorated with plastic rectangular shaped decorative accessories or reinforcements. The applicable subheading for the samples identified as 9007632, 9007636 and 9007643 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 footwear: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other, for women. The rate of duty will be 6 percent ad valorem. The applicable subheading for the sample identified as 9007640 will be 6404.19.3560, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: other: other: footwear with open toes or open heels; other: other, for women. The rate of duty will be 37.5 percent ad valorem. 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." The samples identified as 9007632, 9007636 and 9007640 have BAHAMA BAY ® prominently printed on the heel area of the footbed. Section 134.46 of the Customs Regulations (19 CFR 134.46) provides that in any case where the words "U.S.," "American," or any variation of such words or letters, or the name of any city or locality in the U.S., or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appear on any imported article or its container, there shall appear, legibly and permanently, in close proximity to such words, letters or name, and at least in a comparable size, the name of the country of origin preceded by "Made in," "Product of," or other words of similar meaning.  The purpose of 19 CFR 134.46 is to prevent the ultimate purchaser from being misled or deceived when the name of a country or place other than the country of origin appears on an imported article or its container. 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/. 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