The tariff classification of footwear from China

N138015 January 6, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.4060 Mr. Brian G. Pearce Barthco International One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of footwear from China Dear Mr. Pearce: In your letter dated December 7, 2010 you requested a tariff classification ruling on behalf of CVS Pharmacy, Inc. The submitted half-pair sample identified as item #831456, is an open toe/open heel women’s thong sandal with an outer sole and upper composed of rubber/plastics. The “V” shaped strap upper has ornamental metal rings and wooden beads sewn to its surface which does not completely obscure, but accounts for more than 10 percent of its external surface area. The applicable subheading for item #831456, women’s thong sandal will be 6402.99.4060, 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: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: footwear with open toes or open heels: 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