The tariff classification of footwear from China

N210657 April 20, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3145 Mr. Peter Salvato Import Commodity Group, Ltd. 500 Merrick Road Lynbrook, NY 11563 RE: The tariff classification of footwear from China Dear Mr. Salvato: In your letter dated March 1, 2012 you requested a tariff classification ruling on behalf of your client, Team Beans, LLC. The submitted sample identified as style FFWMMB12WDGNY “Wedge Flip-Flop,” is a pair of men’s flip-flop thong sandals with EVA rubber or plastics “wedge” soles which are not approximately uniform in thickness. The V-shaped PVC strap uppers have plugs at the ends of each segment which penetrate part of the soles and feature a decorative metal interlocking NY insignia (“New York Yankees”) ornament attached to each of their centers with a single rivet. This ornamentation is considered a “loosely attached appurtenance” and is excluded from the external surface area measurement of the uppers. The applicable subheading for the men’s thong sandals, style FFWMMB12WDGNY “Wedge Flip-Flop” will be 6402.99.3145, 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 men: 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/.This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). The submitted sample is not properly marked with the country of origin. Although there is a sticker attached to the back of the sole which identifies the country of origin, this sticker does not meet the “permanency” requirement for marking. Therefore, if imported as is, the sandal 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.” 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