The tariff classification of footwear from China

N180815 September 9, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.31 Mr. Victor M. Morales & Associates, Inc. Urb. Levittown Lakes JS7 Asuncion Bobadilla Street Toa Baja, PR 00949-3602 RE: The tariff classification of footwear from China Dear Mr. Morales: In your letter dated August 2, 2011 you requested a tariff classification ruling on behalf of your client, Tiendas La Gloria, Inc. for a men’s and women’s clog. The submitted half-pair samples identified as style name “Coral,” are men’s and women’s closed toe/open heel injection molded clogs of rubber or plastics. There is a separate rubber or plastics heel strap attached to the sides of each upper by plastic “rivets.” The uppers feature numerous vent holes or openings along the vamp and instep and a separate ¾ inch wide rubber or plastic “sneaker-like band” which completely encircles the soles. These bands neither secure the joint where the upper and sole meet nor do they overlap the uppers. They are merely ornamental and do not constitute a foxing or a foxing-like band. The clogs are not “protective.” The applicable subheading for both men’s and women’s clogs, style name “Coral” will be 6402.99.31, 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. The rate of duty will be 6 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 “white” 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