The tariff classification of footwear from China

N240355 May 3, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Jenny Cabezas AirSea Customs Services, Inc. P.O. Box 522475 Miami, FL 33152 RE: The tariff classification of footwear from China Dear Ms. Cabezas: In your letters dated February 21, 2013 and March 28, 2013, you requested a tariff classification ruling on behalf of your client, The Armani Shoes Corporation, for two styles of women’s shoes. The submitted samples identified as styles “Glenna 2” and “Glenna 4,” are women’s open toe/open heel platform sandals with rubber or plastics outer soles. Style “Glenna 2” has a two strap rubber or plastics upper consisting of a one inch wide strap across the vamp with a decorative rubber or plastics floral ornament securely attached to its surface (an accessory or reinforcement). There are five decorative metal rivets which measure 5mm in diameter encircling this floral ornament which also constitute accessories or reinforcements. The one-half inch wide ankle strap which loops through two metal O-rings on either side of the rear portion of the upper and is secured by a 5mm metal rivet on either side, has two metal buckle closures (accessories or reinforcements) which help secure the sandal to the wearer’s foot. The accessories or reinforcements do not account for more than 10 percent of the upper’s external surface area. The sandal is not “protective” and does not have a foxing or a foxing-like band. Style “Glenna 4” is a slip-on sandal which has an approximately 1 ¼ inch wide two strap rubber or plastics upper, the front of which ties itself to the rear with a knot, thereby forming an “X -shaped” upper. Loosely attached to the lateral side of the upper is a decorative rubber or plastics “skull and cross-bones” ornament, the removal of which would not render the sandal unsuitable as footwear. The sandal is not “protective” and does not have a foxing or a foxing-like band. The applicable subheading for both of the women’s platform sandals, styles “Glenna 2” and “Glenna 4” 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 (except footwear having a foxing or a foxing-like band applied or molded at the sole and overlapping the upper and except footwear 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: for women. 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 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