The tariff classification of women’s sandals from China

N248167 December 20, 2013 CLA-2-64:OT:RR:NC:4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165, 6404.19.3960 Brian G. Pearce CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of women’s sandals from China Dear Mr. Pearce: In your letter dated November 4, 2013, you requested a tariff classification ruling. The submitted sample, identified as item number 913941, is a woman’s open toe/open heel thong sandal. The adjustable “V”-shaped, stitched, strap upper, featuring a metal buckle, is said to be comprised of textile polyurethane. The polyurethane obscures the textile and is considered to have an external surface area of rubber or plastics. A rubber or plastic-wrapped insole/midsole is affixed to a thermoplastic rubber outer sole. The sandals do not have a foxing or a foxing-like band and are not “protective.” The sandal is valued at less than $3 per pair. The applicable subheading for the woman’s thong sandal identified as item number 913941will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear with outer soles and uppers of rubber or plastics: other: other: having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics; not having a foxing or a foxing-like band and not protective; other: other: other: for women: other. The rate of duty will be 6 percent ad valorem. The submitted sample, identified as item number 953447, is a woman’s open toe/open heel thong sandal. The “V”-shaped upper is comprised of textile straps connected by a rubber/plastic thong located between the first and second toes. A rubber/plastic insole is cemented to alternating colored layers of foamed rubber/plastic to create a wedge-shaped heel/platform measuring between approximately ¾-inch to 2-3/4 inches. The sandals are assumed to be comprised of more than 10 percent, by weight, of rubber/plastics, do not have a foxing or a foxing-like band, and are not “protective.” This sandal is valued at less than $3 per pair. The applicable subheading for the woman’s wedge heel sandal identified as item no. 953447 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: for women. The rate of duty will be 37.5 percent ad valorem. The submitted samples are not marked with the country of origin. 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.” 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/. 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