The tariff classification and country of origin marking of footwear from India

N253090 May 28, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3145, 6402.99.3165 Vish Chilakapati SVAS Medical Group Wholesale Distributors LLC 4826 Jessica Court Sugarland, TX 77479 RE: The tariff classification and country of origin marking of footwear from India Dear Mr. Chilakapati: In your letters dated March 30, 2014, and April 28, 2014, you requested a tariff classification and marking ruling on three styles of footwear. Information pertaining to some of the materials used to manufacture the footwear was submitted with your first letter. Three samples of footwear were submitted with your second letter. All have uppers having an exterior surface area of rubber or plastics, and contoured microcellular polymer inner soles. The first style is a men’s slip-on open toe/open heel sandal, with a molded rubber or plastics outer sole, and a separate hidden strap around the big toe. The second style, also for men, has an upper consisting of strap-like components in the forefoot which leaves portions of the sides of the foot exposed. The back of the upper covers most of the heel. This shoe has an outer sole of molded rubber or plastics. The third style is a woman’s sandal that has a “Y”-shaped upper with a thong between the first and second toes, and a foamed rubber or plastic outer sole. The applicable subheading for the men’s slip-on sandal and the men’s slip-on shoe will be 6402.99.3145, 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 men: other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the women’s slip-on thong sandal will be 6402.99.3165, 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/. In your first letter you asked if the three products would be entitled to free or reduced duty rates as part of a trade program. Currently there are no applicable trade programs or trade agreements for products classified in subheadings 6402.99.3145 and 6402.99.3165, HTSUS, from India. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. Applying the marking rules set forth in section 304 of the Tariff Act of 1930, as amended, and section 134 of the Customs Regulations, we find that the footwear are goods of India for marking purposes. The samples you have submitted do not appear to be properly marked with the country of origin. You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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