The tariff classification of children’s sandals from China.

N179860 September 6, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.4080 Mr. Rich Garrison Rwg Enterprises LLC 12 Copperfield Bentonville, AR 72712 RE: The tariff classification of children’s sandals from China. Dear Mr. Garrison: In your letter dated August 8, 2011, you requested a tariff classification ruling on behalf of WAL-MART STORES INC. The submitted sample identified as style no. UGS112F001C, is an open toe/open heel children’s thong sandal with an outer sole composed of rubber/plastics. The upper is composed of rubber/plastics and features an attached elasticized textile material heel strap which helps secure the sandal to the wearer’s foot. The textile portion of the strap accounts for more than 10 percent of the external surface area of the upper. The applicable subheading for style no. UGS112F001C, will be 6402.99.4080, 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: not having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics; footwear with open toes or open heels; other: other. 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/. 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 sample you have submitted does not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the 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