The tariff classification of footwear from China

N236959 January 29, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Lorianne Aldinger Rite Aid P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of footwear from China Dear Ms. Aldinger: In your letter dated December 24, 2012 you requested a tariff classification ruling. The submitted sample identified as item# 9014699 “Women’s Metallic Sandal,” is a pair of women’s open toe/open heel thong sandals with rubber or plastics soles/outer soles and “faux leather” uppers (rubber or plastics for tariff purposes). Each “V”- shaped strap upper has a decorative rubber or plastics bow sewn onto its surface and a thong which goes between the first and second toes. The ends of the upper straps and thongs are attached to the top of the soles and do not have plugs which penetrate the outer soles. The sandals do not have a foxing or a foxing-like band and are not “protective.” The applicable subheading for the pair of women’s thong sandals identified as item# 9014699 “Women’s Metallic 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 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. 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