The tariff classification of a woman’s sandal from China

N237923 February 19, 2013 CLA-2-64:OT:RR:NC:N4:447  CATEGORY:  Classification TARIFF NO.: 6404.19.3960  Ms. Sandy Pray JAG Footwear, Accessories & Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE:  The tariff classification of a woman’s sandal from China Dear Ms. Pray:In your letter dated January 28, 2013 you requested a tariff classification ruling.The submitted half-pair sample identified as style “vaBLENDED3,” is a woman’s open toe high-heel dress shoe with a rubber or plastics outer sole and a 4 ½ inch spiked heel. The forefoot section of the outer sole has a 3/8 inch rubber or plastics platform attached to it. The front section of the upper consists of a 1½ inch wide strap across the vamp made from numerous woven rubber or plastics strips. Attached to the top of either side of the closed heel portion of the upper is a leg strap (both of which are made from the same approximately 3mm wide woven rubber or plastics strips). All of these individual rubber or plastics strips which are folded along their lengths constitute upper material. The Harmonized Tariff Schedule of the United States (HTSUS), states that plastic strips 5mm or less in any cross-sectional diameter, in their folded condition, is considered textile materials. Therefore, in-as-much as the individual plastic strips comprising the woven external surface of this shoe are well under 5mm in width, this shoe is considered to have a textile material upper. We disagree with your suggested classification under subheading 6402.99.3165, HTSUS, which provides for in pertinent part; Other footwear with outer soles and uppers of rubber or plastics. The shoe is neither “protective” nor does it have a foxing or a foxing-like band.  The applicable subheading for the women’s high-heel shoe style “vaBLENDED3” will be 6404.19.3960, HTSUS, which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials, footwear with outer soles of rubber or plastics: footwear with open toes or open heels: other: other: other: for women. The rate of duty will be 37.5 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