The tariff classification of footwear from India

N117916 August 25, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6404.19.3560 Ms. Moncy Nabors J.C. Penny Purchasing Corporation 6501 Legacy Drive Plano, TX 75024 RE: The tariff classification of footwear from India Dear Ms. Nabors: In your letter dated August 2, 2010 you requested a tariff classification ruling. The submitted sample identified by you as style name “Emb Black,” is a women’s open-toe thong sandal with an open wooden wedge-heel and an outer sole composed of rubber/plastics. You state that the V-shaped upper is composed of satin fabric and features intermittent rows of “glass beads” and “metal chains” which cover over 50% of the upper fabric and in your opinion, constitutes the greatest external surface area. You suggest classification under subheading 6405.90.9000, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other footwear with uppers of non-textile material. We disagree with this classification based upon Note 4(a) to Chapter 64, HTSUS. Note 4(a) states in pertinent part that “the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments.”The glass beads and metal chains on the submitted sandal are attached in a decorative pattern and do not cover the entire surface of the upper. They are merely ornamental and are disregarded from the upper’s surface area measurement pursuant to Note 4(a). Consequently, the constituent material having the greatest external surface area of the upper is textile. The applicable subheading for style name “Emb Black,” women’s thong sandal will be 6404.19.3560, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: not sports footwear; footwear with open toes or open heels; not less than 10 percent by weight of rubber or plastics; 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 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." 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