The tariff classification of footwear from China

N087097 December 22, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.4060 Mr. John M. Peterson Neville Peterson, LLP 17 State Street 19th Floor New York, NY 10004 RE: The tariff classification of footwear from China Dear Mr. Peterson: In your letter dated December 4, 2009 you requested a tariff classification ruling on behalf of ESNY Division of Totes-Isotoner Corporation for three styles of ladies thong sandals. The three submitted samples which you identify as Style #2H070, Style #2H048 and Style #2H073, are all ladies thong sandals with outer soles and uppers of rubber/plastics. They all have “V” or “Y” shaped straps with plugs at their ends that penetrate the sole and a thong which goes between the first and second toes. You state in your letter that all three sandals have metal ornamentation attached to the upper. This ornamentation accounts for more than 10 percent of the external surface area of the upper. The soles are not of uniform thickness and they all have separate leather insoles. The applicable subheading for the samples identified as Style #2H070, Style #2H048 and Style #2H073 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 footwear: other: other: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: footwear with open toes or open heels; footwear of the slip-on type that is held to the foot without the use of laces or buckles or other fasteners: other: for women. 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division