The tariff classification of footwear from China

N227084 August 7, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Cassandra L. Bauerle Reliable of Milwaukee 1126 S. 70th Street, Suite 112-3 Milwaukee, WI 53214 RE: The tariff classification of footwear from China Dear Ms. Bauerle: In your electronic ruling submitted on July 5, 2012 and your undated informational follow-up, you requested a tariff classification ruling. The submitted half-pair sample (no style name or number provided), is a women’s open toe/heel thong sandal with a foamed rubber or plastics wedge sole/outer sole which is neither uniform in thickness nor does it have a foxing or a foxing-like band. The “V” shaped strap upper is composed of rubber or plastics and has a thong which goes between the first and second toes. The sandal is not “protective.” The applicable subheading for the women’s wedge thong sandal 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; not having a foxing or a foxing-like band and not protective; other: other: other: for women: 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.” 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