The tariff classification of footwear from China

N078377 October 15, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Roger Crain Harmonized Tariff Services, LLC 11901 Reynolds Avenue Potomac, MD. 20854-3334 RE: The tariff classification of footwear from China Dear Mr. Crain: In your letter dated September 28, 2009 you requested a tariff classification ruling on behalf of your client, Unisa America, Inc. The submitted sample, which you identify as a woman’s slip-on open toe/heel thong sandal, style “Talbots Candi”, has a “V” shaped upper composed of plastic material with a large (5.5 centimeters wide) three-dimensional decorative flower ornament. This ornament is composed of textile material which is spiral shaped and has a thin plastic edging encircling it. It is glued to a 3 cm-wide plastic disk and the entire “flower assembly” is affixed to the vamp with a single metal rivet. The specific issue on which you seek our ruling is the HTS treatment of the decorative flower which you identify as “floppy,” three dimensional, and affixed to the upper at a single point. You view this as a “loosely attached appurtenance” (rather than an accessory or reinforcement), and provide a lab report issued by your sister company, Customs Laboratory Services LLC, which concurs with your assessment. As such, we agree that the decorative textile flower should be excluded from the measurement of the external surface area of the upper. The applicable subheading for style “Talbots Candi” 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: other: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics: other: for women. The rate of duty will be 6%. The submitted sample is not marked with the country of origin. Therefore, if imported as is, it 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." 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