The tariff classification of footwear from China

N107642 June 10, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3145 Mr. Ted Conlon Fourstar Group, Inc. 63 South Street, Suite 190 Hopkinton, MA 01748 RE: The tariff classification of footwear from China Dear Ms. Conlon: In your letter dated May 24, 2010 you requested a tariff classification ruling for two styles of men’s flip-flop thong sandals. The submitted sample identified as style# YX-5513, is a men’s flip-flop thong sandal. You state that the outer sole, insole and Y-shaped upper strap are composed of ethylene vinyl acetate (EVA) rubber/plastics and that the thong portion is polyester textile. The upper is considered to be composed of predominately rubber/plastics. Style# YX-4133, is a men’s flip-flop thong sandal identified by you as having an outer sole composed of ethylene vinyl acetate (EVA) rubber/plastics. The Y-shaped upper strap and thong has a polyurethane (PU) overlay which is stitched to and completely obscures a polyester textile backing. This overlay is lasted under and cemented to the outer sole and is included in the surface area measurement of the upper. Consequently, the constituent material having the greatest external surface area of the upper is considered to be rubber/plastics. The applicable subheading for both samples identified as style# YX-5513 and style# YX-4133, men’s thong sandals will be 6402.99.3145, 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 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: other: other: for men: other. The rate of duty will be 6 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/. Although the submitted samples are marked with the country of origin, the labels that are affixed to the outer soles are not permanent in nature. 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