The tariff classification of footwear from China

N252336 May 6, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6403.99.9065 Ms. Theresa Lee Theresa Lee CHB dba TRK 1300 Valley Vista Drive, Suite 100 Diamond Bar, CA 91765 RE: The tariff classification of footwear from China Dear Ms. Lee: In your ruling request dated April 7, 2014 you requested a tariff classification ruling for eleven styles of women’s thong sandals. You submitted a pair of women’s thong sandals identified as style# 13CS25-381 and photographs of ten other women’s thong sandals identified as style #’s 13CS25-380, 382, 383, 384, 385, 386, 387, 388, 389 and 394. You state that the sandals depicted in the photographs are the same in component material and construction as the submitted sample except for the color and cut-out design that appears on the instep of each sandal. This ruling is being issued based upon the accuracy of this statement. This information may be verified at the time of importation. The submitted sample identified as style# 13CS25-381, is a pair of women’s open toe/open heel thong sandals with outer soles of rubber or plastics. Each leather strap upper has a leather “splashing dolphin” cut-out design at the instep and a leather ankle strap with buckle closure on its lateral side. Your suggested classification of subheading 6403.99.9065, Harmonized Tariff Schedule of the United States (HTSUS), implies an F.O.B. value over $2.50 per pair. The applicable subheading for all eleven women’s thong sandals, style #’s 13CS25-380, 381, 382, 383, 384, 385, 386, 387, 388, 389 and 394 will be 6403.99.9065, 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. 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: stacey.kalkines@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division