The tariff classification footwear from China

N253185 May 29, 2014 CLA-2-64:OT:RR:NC:1:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Yvette Perez R. IGE & Co., INC. 4723 Marine Ave. Lawndale, CA 90260 RE: The tariff classification footwear from China Dear Ms. Perez: In your letter dated April 28, 2014 you requested a tariff classification ruling on behalf of Titan Industries Inc. The submitted sample, identified as Women Zori Sandal, is a women’s open toe/heel thong sandal. The outer sole and upper are made from rubber/plastics. The “V” shaped rubber/plastics strap upper is secured to the sole by means of two plugs and a separate molded piece that extends upward between the first and second toes and it does not penetrate the outer sole. The sandal does not have a foxing or a foxing-like band and is not “protective.” As requested the sample is being returned to you. We disagree with your suggested classification of this item under subheading 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with upper straps or thongs assembled to the sole by means of plugs (zoris). The sandal is not “zoris” footwear as defined in Treasury Decision (T.D.) 93-88, dated October 25, 1993. The sandal does not have an upper which is a single molded piece of rubber/plastics. It has a separate molded piece that extends upward between the first and second toes, which does not penetrate all or part of the outer sole. The applicable subheading for the women’s sandal will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with 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 sample is 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 stacey.kalkines@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division