The tariff classification of footwear from China

N236774 January 23, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Sandy Pray JAG Footwear, Accessories and Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of footwear from China Dear Ms. Pray: In your letter dated December 17, 2012 you requested a tariff classification ruling. The submitted sample (no style number/name provided) is a women’s thong sandal with a rubber or plastics outer sole and upper. Stitched to the forefoot section of the upper at three separate points is what you describe as a “loosely attached appurtenance,” consisting of decorative plastic “jewelry.” Since the method of attachment for a “loosely attached appurtenance” is a single rivet or tack or minimal stitching (one or two stitches), at one or two points, we disagree with your assertion. We regard this decorative attachment as an accessory or reinforcement. However, the issue as to whether this attachment is a loosely attached appurtenance is immaterial. Its exclusion as a loosely attached appurtenance or its inclusion as an accessory or reinforcement (pursuant to the “add back” provision of subheading 6402.99, Harmonized Tariff Schedule of the United States (HTSUS)) when determining the subheading, renders the external surface area of the upper to be over 90% rubber or plastics in either situation. The applicable subheading for the women’s thong sandal will be 6402.99.3165, 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: 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