The tariff classification of footwear from China

N234449 November 15, 2012 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.31 Mr. Kevin Maher C-Air Customhouse Brokers 181 S. Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of footwear from China Dear Mr. Maher: In your letter dated October 15, 2012 you requested a tariff classification ruling. The submitted sample identified as style “Leslie 02,” is a pair of open toe/open heel thong sandals with rubber or plastics V-shaped uppers, the ends of which have plugs which penetrate the outer soles. The foamed rubber or plastics soles are approximately uniform in thickness and have a 1/16th of an inch wide rubber or plastics decorative band (not an accessory or reinforcement) which encircles their entire perimeter. Also attached to the top rear of each sole is a 2 ½ inch long oval shaped heel pad. Consequently, the bands and heel pads disqualify the soles from being a single molded piece of rubber or plastics and “zori” footwear as suggested by you. These sandals are neither “protective” nor do they have a foxing or a foxing-like band. The applicable subheading for the pair of thong sandals, style “Leslie 02” 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: not having a foxing or foxing-like band; not 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. 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