The tariff classification of footwear from China

N167718 June 15, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165, 6404.19.3560 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 16, 2011 you requested a tariff classification ruling for seven styles of women’s flip-flop thong sandals. The submitted half-pair samples identified as style #’s MG32679L and MG32641L are women’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 MG32679L and MG32641L 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: other. The rate of duty will be 6 percent ad valorem. The submitted half-pair samples identified as style #’s MG32900L, MG32677L, MG32640L, MG32636L and MG32638L are women’s open toe/heel flip-flop thong sandals with rubber/plastic outer soles and textile uppers. The applicable subheading for style #’s MG32900L, MG32677L, MG32640L, MG32636L and MG32638L 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: 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 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