The tariff classification of footwear from China

N201243 February 17, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165, 6404.19.3960, 6405.20.90 Mr. Dennis Awana Inter-Orient Services 1455 Monterey Pass Road #205 Monterey Park, CA 91754 RE: The tariff classification of footwear from China Dear Mr. Awana: In your letter dated January 16, 2012 you requested a tariff classification ruling for three styles of women’s footwear. The submitted half-pair sample identified as style #1025, is a women’s open toe/heel flip-flop thong sandal with a rubber or plastics outer sole. The “Y” shaped upper has “O” shaped plastic ornamentation (accessories or reinforcements) securely stitched to the vamp and instep straps. This ornamentation is “added back” to the upper’s external surface area measurement under subheading 6402.99, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the women’s thong sandal, style #1025 will be 6402.99.3165, 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: other: for women: other. The rate of duty will be 6 percent ad valorem. The submitted half-pair sample identified as style #5045, is a women’s open toe/heel flip-flop thong sandal with a rubber or plastics outer sole. The “V” shaped textile upper features decorative plastic sequins (accessories or reinforcements) which are stitched to the upper. These plastic sequins do not completely cover or obscure the underlying textile material and are excluded from the upper’s external surface area measurement pursuant to Note 4(a) of Chapter 64, HTSUS, thereby making the upper textile for tariff classification purposes. The applicable subheading for the women’s thong sandal, style #5045 will be 6404.19.3960, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: which is not “sports” or “athletic” footwear; which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; footwear with open toes or open heels; footwear which is over 10% by weight of rubber and/or plastics; other: other: for women. The rate of duty will be 37.5 percent ad valorem. The submitted half-pair sample identified as style #3055, is a women’s closed toe/open heel slipper with a textile material upper. The rubber or plastics outer sole is completely covered with fabric which is both visible and tactile on its surface, thereby making it textile for tariff classification purposes. The applicable subheading for the women’s slipper, style #3055 will be 6405.20.90, HTSUS, which provides for other footwear: with uppers of textile materials: other. The rate of duty will be 12.5% 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 samples are not marked with the country of origin. Therefore, if imported as is, they 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, Thomas J. Russo Director National Commodity Specialist Division