The tariff classification of footwear from China

N109395 June 24, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Mr. Ted Conlon Fourstar Group, Inc. 63 South Street, Suite 190 Hopkinton, MA 01748 RE: The tariff classification of footwear from China Dear Mr. Conlon: In your letter dated June 7, 2010 you requested a tariff classification ruling for a children’s flip-flop sandal. The submitted half pair sample identified as item #61531992, is a children’s open toe/open heel slip-on sandal with an outer sole composed of 95% EVA rubber/plastics and an upper of 5% PVC rubber/plastics. The sandal is secured to the wearer’s foot by an approximately two inch wide strap across the instep that is held in place on each side by plugs which penetrate the sole. The applicable subheading for item #61531992, will be 6402.99.3171, 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% of the external surface area (including accessories or reinforcements) is rubber or plastics: other: other: other: other. The rate of duty will be 6% 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 sample is not properly 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