The tariff classification of footwear from China

N178056 August 22, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Ms. Carolyn B. Malina Lands, End, Inc. 5A Lands’ End Lane Location #5a3-059 Dodgeville, WI 53595 RE: The tariff classification of footwear from China Dear Ms. Malina: In your letter dated July 29, 2011 you requested a tariff classification ruling. The submitted half pair sample identified as style #412627, is a girl’s open toe/heel “T-strap flower sandal” with a unit molded rubber/plastic outer sole. The upper consists of ¼ inch wide rubber/plastic straps at the vamp, instep and ankle, the ends of which are lasted under either side of the insole and affixed to the top of the outer sole. Stitched to the vamp and instep straps is a vertical strap with a looped end to which the ankle strap passes through. This strap has a functional Velcro® closure on its lateral side. The upper features a decorative textile flower minimally stitched to its center, the removal of which would not render the sandal unserviceable as footwear. This flower is considered a “loosely attached appurtenance” and is excluded from the external surface area measurement of the upper. The applicable subheading for style #412627 will be 6402.99.3171, 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% of the external surface area (including accessories or reinforcements) is rubber or plastics: other: other: other: other. The rate of duty will be 6% 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