The tariff classification of thong sandals from China

N171375 July 6, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165, 6404.19.3560 Mr. Ted Conlon Fourstar Group, Suite #31 189 Main Street Milford, MA 01757 RE: The tariff classification of thong sandals from China Dear Mr. Conlon: In your letter dated June 16, 2011, you requested a tariff classification ruling. The samples submitted with your request were examined and are being returned. Item no’s. 61538982E, 61538978M, and 61538978E are women’s open toe, open heel thong sandals with rubber or plastic uppers and outer soles. Item no. 61538982E has a molded V shaped plastic upper secured to a foamed rubber/plastic outer sole by plugs. The outer sole measures approximately 3/4” at its thinnest point and 1-1/2” at its thickest and is not considered approximately uniform in thickness. Item no. 61538978M has an upper consisting of four separate straps originating on either side of the foot and braided down the vamp. Item no. 61538978E has a V shaped strap upper that is perforated revealing glitter embellishment. Item nos. 61538978M and 61538978E also have attached inner soles. The applicable subheading for item no’s 61538982E, 61538978M, and 61538978E 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 item no’s 61538978J, 61538978R, and 61538982J are women’s open toe/heel flip-flop thong sandals with rubber/plastic outer soles and textile uppers. Item no 61538978J has an upper consisting of three thin straps of polyester textile secured to a metal ring on the top of the foot. Item no. 61538978R has an upper consisting of woven textile cord and an embossed rubber/plastic inner sole. Item no. 61538982J has coated paper straps covered with pleated ribbon and sequin embellishment. These three sandals are over 90 percent rubber or plastic, by weight. The applicable subheading for item no’s 61538978J, 61538978R, and 61538982J 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. The stickers provided do not sufficiently adhere to the footwear. 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