The tariff classification of footwear from China

N247583 December 3, 2013 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.20.0000 Mr. Michael Brooks Salvatore DiStefano d/b/a/ Reliance Customs Brokerage 102 West End Avenue Inwood, NY 11096 RE: The tariff classification of footwear from China Dear Mr. Brooks: In your letter dated October 31, 2013 you requested a tariff classification ruling. The submitted sample identified as style “Walk on Map ™ Tel Aviv Israel” is a pair of “unisex” open-toe/open-heel flip-flop thong sandals. The “V” shaped strap uppers consist of a single molded piece of rubber or plastics and a thong which goes between the first and second toes. The upper straps and thongs are assembled to the soles by plugs which penetrate the outer soles. The foamed rubber or plastics soles are approximately uniform in thickness, are less than two inches thick and do not have separate insoles. Each sandal fits into the cut-outs of an approximately 14 ½”x 10 ¾”x ½” foamed rubber or plastics “tablet” that features Israeli street names printed on it, as well as on the foot surface of each sandal. The applicable subheading for the “unisex” thong sandals identified as style “Walk on Map ™ Tel Aviv Israel” will be 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: footwear with upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be Free. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division