The tariff classification of footwear from China

N240015 April 17, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6403.99.9065, 6404.19.3940 Mr. Mitchell Dean Miller Doing His Work First, Inc. 250 Grady Montgomery Drive, Suite D Jackson, TN 38301 RE: The tariff classification of footwear from China Dear Mr. Miller: In your electronic ruling request submitted on February 12, 2013 and your follow-up letter dated March 11, 2013, you requested a tariff classification ruling for men’s and women’s sandals. The submitted half-pair sample identified as SKU #WFF2S2013, is a women’s open toe/heel flip-flop thong sandal with a rubber or plastics outer sole. The two component strap upper is leather; the forefoot being V-shaped and covering each side of the instep, while the rear strap encircles the heel of the foot. We will assume that the sandal has an F.O.B. value over $2.50/pr. The applicable subheading for the women’s thong sandal, SKU #WFF2S2013 will be 6403.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: with outer soles of rubber or plastics; not covering the ankle; other: not welt footwear; for other persons: valued over $2.50/pair: other: other: for women: other. The rate of duty will be 10% ad valorem. The submitted half-pair sample identified as SKU #MFFBLKRS2013, is a men’s open toe/heel flip-flop thong sandal with a rubber or plastics midsole and outer sole. You state that the upper is leather; however, the part of the sandal that you consider the upper is actually the insole. The V-shaped straps which cover each side of the instep is braided cotton and constitutes the sandal’s upper. Consequently, the external surface of the upper is textile material. The applicable subheading for the men’s thong sandal, SKU #MFFBLKRS2013 will be 6404.19.3940, 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: not sports footwear; footwear with open toes or open heels; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for men. The rate of duty will be 37.5% 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 samples are not marked with the country of origin. Therefore, if imported as is, they 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