The tariff classification of footwear from China

N096155 March 25, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3145, 6402.99.3165, 6403.99.9065, 6403.99.6075, 7326.20.0070 Ms. Eleanore Kelly-Kobayashi Rode & Qualey Attorneys at Law 55 West 39th Street New York, NY 10018 RE: The tariff classification of footwear from China Dear Ms. Kelly-Kobayashi: In your letter dated March 1, 2010 you requested a tariff classification ruling on behalf of Decker’s Outdoor Corporation for men’s and women’s thong sandals. The submitted sample which you identify as Teva® Illum™ Style “Brigantine,” is a men’s size 9 open toe/open heel thong sandal with an outer sole composed of rubber/plastics. The “Y” shaped upper is composed of textile materials with an external coating of rubber or plastics which is both tactile and visible. The 1 ¼” thong portion of the upper is made of textile materials. The sandal features a 1” x 1” accessory described by you as a “snap-on” LED light (referred to as a Pedlamp™), which has a button that when pressed, activates a small light bulb which illuminates the walking area of the wearer. This accessory is attached to the center of the upper and is made of plastic. You suggest classification under subheading 6402.99.3145, Harmonized Tariff Schedule of the United States, (HTSUS). You state that this sandal is also available in women’s sizes and suggest classification under subheading 6402.99.3165, HTSUS. We agree with you on both of these classifications. The applicable subheading for Style “Brigantine” men’s thong sandal will be 6402.99.3145, 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 any accessories or reinforcements) is rubber or plastics: other: other: other: for men: other. The rate of duty will be 6 percent ad valorem. The applicable subheading for Style “Brigantine” women’s thong sandal will be 6402.99.3165, 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 any accessories or reinforcements) is rubber or plastics: other: other: other: for women: other. The rate of duty will be 6 percent ad valorem. The submitted sample which you identify as Teva® Illum™ Style# “4069,” is a women’s size 7 open toe/open heel thong sandal with an outer sole composed of rubber/plastics. The “Y” shaped upper is composed of textile materials with an external layer of what you state is leather, which is stitched to its surface and “structural” in that it is lasted under and cemented to the top of the outer sole. The 1 ¼” thong portion of the upper is made of textile materials. This sandal also features a 1” x 1” accessory described by you as a “snap-on” LED light (referred to as a Pedlamp™), which has a button that when pressed, activates a small light bulb which illuminates the walking area of the wearer. This accessory is attached to the center of the upper and is made of plastic. Consequently, the external surface area of the upper is composed predominately of leather. In addition, a metal key ring will be attached to the upper (presumably, upon importation) which will accommodate both the LED light upon removal from the sandal and two plates which will cover the void left by removal of the light. You suggest classification under subheading 6403.99.9065, HTSUS. You state that this sandal is also available in men’s sizes and suggest classification under subheading 6403.99.6075, HTSUS. We agree with you on both of these classifications. You also suggest classification of the metal key ring separately under subheading 7326.20.0050, HTSUS, which covers articles of iron and steel wire. We disagree with you on the subheading of this classification. The applicable subheading for Style# “4069” women’s thong sandal will be 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for other persons: valued over $2.50/pair: other: for women: other. The rate of duty will be 10 percent ad valorem. The applicable subheading for Style# “4069” men’s thong sandal will be 6403.99.6075, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: other footwear: other: other: other: other: for men, youths and boys: other: other: for men: other. The rate of duty will be 8.5 percent ad valorem. The applicable subheading for the metal key ring will be 7326.20.0070, HTSUS, which provides for articles of iron or steel, articles of iron or steel wire, other. The rate of duty will be 3.9 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/. Style “Brigantine” 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." 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