The tariff classification of footwear from China

N188782 November 8, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Ms. Fifi Pudjijanto Gap Inc. 2 Folsom Street San Francisco, CA 94105 RE: The tariff classification of footwear from China Dear Ms. Pudjijanto: In your letter dated October 11, 2011 you requested a tariff classification ruling. The submitted sample identified by you as style number “896271,” is a pair of girl’s open-toe/heel flip-flop thong sandals with rubber or plastic outer soles. The “V” shaped strap uppers consist of a molded piece of rubber or plastics and a thong which goes between the first and second toes, all of which are assembled to the soles by plugs which penetrate the outer soles. The uppers feature a rubber or plastic “bow” which is securely stitched at the thong, thereby negating your claim that the bow is a “loosely attached appurtenance.” Consequently, it is not excluded from the uppers’ external surface area and the uppers are not considered a single molded piece of rubber or plastic. As such, we disagree with your suggested “zori” classification under subheading 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for style number “896271” will be 6402.99.3171, 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: 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 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." We are returning the sample to you per your request. 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