The tariff classification of footwear from China

N120303 September 10, 2010 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Kevin Maher C-Air Customhouse Brokers 181 S. Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of footwear from China Dear Mr. Maher: In your letter dated August 20, 2010 you requested a tariff classification ruling. This ruling is being issued based upon the accuracy of your statements and the Interim Footwear Invoice provided by you regarding the component materials used to manufacture the sandal. This information may be verified at the time of importation. The submitted half-pair sample identified by style name “Sandal-GS,” is a unisex open toe/open heel sandal that has an outer sole composed of EVA rubber/plastics. The Interim Footwear Invoice provided by you indicates that the upper is composed of PVC rubber/plastics and features two hook and loop Velcro® closures across the vamp and ankle, both of which secure the sandal to the wearer’s foot. However, visual examination shows the PVC rubber/plastics to be an overlay affixed to an otherwise textile upper (including the hook and loop Velcro® closures). This overlay is lasted under the insole and cemented to the top of the mid-sole, thereby contributing structural strength to the upper. Consequently, the PVC rubber/plastics overlay will be the constituent material having the greatest external surface area of the upper. All parts of the upper have a textile edging (accessories or reinforcements) stitched to it which does not account for more than 10 percent of the external surface area of the upper. The applicable subheading for style name “Sandal-GS,” unisex sandal will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber/plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including accessories and reinforcements) is rubber or plastics (except footwear having a foxing or 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 women: 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 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