The tariff classification of footwear from China

N179854 September 6, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.20.0000 Ms. Alice Liu Atico International USA, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of footwear from China Dear Ms. Liu: In your letter dated August 1, 2011, you requested a tariff classification ruling. The submitted samples identified as item nos. A020BA03206 and A020BA03224 are women’s open-toe/open-heel thong sandals with EVA rubber/plastic outer soles. The “V” shaped strap uppers consist of single molded pieces of PVC rubber or plastic secured to the soles with plugs at the end of each strap and thongs which penetrate the outer soles. Item no. A020BA03206 has three plastic “pearls” attached to the upper strap of the sandal with one stitch each. Item no. A020BA03224 has a textile ornament also minimally stitched to the upper strap. These decorative ornaments are considered “loosely attached appurtenances” and are excluded from the external surface area measurement of the uppers. The soles are of uniform thickness, are less than two inches thick and do not have separate insoles. The applicable subheading for item nos. A020BA03206 and A020BA03224 will be 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics, footwear with upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be free. 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/. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with a Customs and Border Protection Import Specialist at the proposed port of entry. 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