The tariff classification of footwear from China

N256858 September 19, 2014 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Mr. Kurtis Walter Payless Shoe Source Worldwide, Inc. 3231 Southeast Sixth Avenue Topeka, Kansas 66607 RE: The tariff classification of footwear from China Dear Mr. Walter: In your letter dated August 25, 2014 you requested a tariff classification ruling. As requested the sample is being returned to you. The submitted sample, identified as “AEW COIN EVA THG,” is a women’s casual thong style, open-toe, open-heel, slip-on sandal with a rubber or plastics outer sole. The upper, made from non-molded rubber or plastics, consists of two approximately ½-inch straps that form a Y-configured toe-thong that goes between the first and second toes. This upper has a circular metal ornament attached to the vamp by a single rivet. The circular metal ornament is considered a “loosely attached appurtenance” and is excluded from the external surface area of the upper calculation. The sandal has a sewn on rubber or plastics insole. The ends of the upper straps and thongs do not have plugs which penetrate the outer soles. The applicable subheading for the women’s sandal “AEW COIN EVA THG” will be 6402.99.3165 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: other: other: other: for women: other. 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, 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 Director National Commodity Specialist Division