The tariff classification of footwear from China

N167717 June 16, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3145, 6404.19.3540 Ms. Irene Chan Hoi Ling Chan d/b/a CHL Customs House Broker 9133 S. La Cienega Blvd., Suite 120 Inglewood, CA 90301 RE: The tariff classification of footwear from China Dear Ms. Chan: In your letter dated May 17, 2011 you requested a tariff classification ruling for eight styles of men’s flip-flop thong sandals. The submitted half-pair samples identified as style #’s MS15713M, MS15716M and MS15752M are men’s open toe/heel flip-flop thong sandals with rubber/plastic outer soles. The constituent material of the V-shaped uppers which you identify only as man-made, consist of rubber/plastic overlays stitched to textile substrates. These overlays are lasted under and cemented to the top of the mid-soles and constitute the external surface area of the uppers. The textile thongs do not account for more than ten percent of the external surface area of the uppers. The applicable subheading for style #’s MS15713M, MS15716M and MS15752M will be 6402.99.3145, 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 men: other. The rate of duty will be 6 percent ad valorem. The submitted half-pair samples identified as style #’s MS15714M, MS15717M, MS15738M and MS15740M are men’s open toe/heel flip-flop thong sandals with rubber/plastic outer soles and textile uppers. The applicable subheading for style #’s MS15714M, MS15717M, MS15738M and MS15740M will be 6404.19.3540, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: which is not “sports” or “athletic” footwear; which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; footwear with open toes or open heels; footwear which is over 10% by weight of rubber and/or plastics; other: for men. 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." With regard to style #MS15751M, we are returning your request for a ruling and any related samples, exhibits, etc. for an outdoor shoe with an outer sole composed, in part, of textile material. In late 2003, Customs and Border Protection (CBP) advised the footwear importing community of our intent to reconsider certain published rulings concerning textile-soled footwear, and to initiate a notice and comment procedure pursuant to 19 U.S.C.1625(c), proposing to revoke or modify one or more rulings. Upon further consideration, CBP has decided to seek the views of the World Customs Organization’s Harmonized System Committee before initiating the above-referenced notice and comment procedure. The Committee will be asked to examine certain sample footwear, to consider whether the textile material applied to rubber/plastic constitutes the constituent material of the outer sole, and to decide its classification. Although previous published rulings on footwear with textile soles (an “other” material) remain in effect, CBP does not intend, at this time, to issue prospective rulings on textile-soled footwear for outdoor use, and will also refrain from issuing rulings on footwear with outer soles of “other” materials of similar durability. Once the Harmonized System Committee has expressed its views and the notice and comment procedure has been completed, you may, if you wish, resubmit your request for a prospective ruling. 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