The tariff classification of footwear from Vietnam

N150457 March 22, 2011 CLA-2-64:OT:RR:NC:N4:447 Mr. Mike Jung WelcomeMS 850 South Broadway, Suite 306 Los Angeles, CA 90014 TARIFF NO.: 6402.99.3165, 6404.19.3560 RE: The tariff classification of footwear from Vietnam Dear Mr. Jung: In your letter dated February 21, 2011 you requested a tariff classification ruling for two styles of espadrille “wedge” sandals. The submitted half-pair sample identified as style “W.Cona,” is an open toe/heel espadrille sandal with a rubber/plastic outer sole. The vamp portion of the upper consists of six horizontal polyurethane “strands” over a diagonal one inch wide polyurethane strap, all of which are attached to the top of each side of the sandal. The sandal features a rubber/plastic wedge-heel and mid-sole covered with plaited textile material. The applicable subheading for styles “W.Cona” will be 6402.99.3165, 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 women. The rate of duty will be 6 percent ad valorem. The submitted half-pair sample identified as style “Carnaby,” is an open toe/heel espadrille thong sandal with a rubber/plastic outer sole. The V-shaped upper consists of seven “strands” of textile which are attached to the top of the thong and to each side of the top of the sandal. The sandal features a rubber/plastic wedge-heel and mid-sole covered with a plaited textile material. The applicable subheading for styles “Carnaby” 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 samples are not marked with the country of origin. 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