The tariff classification of footwear from China

N263335 April 22, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.20.0000; 6402.99.3145 Mr. Jose L. Zuniga BZ Traders Corp 770 W. Imperial Avenue El Segundo, CA 92045 RE: The tariff classification of footwear from China Dear Mr. Zungia: In your letter January 19, 2015, and April 30, 2015, you requested a tariff classification ruling. The submitted samples are identified as style numbers JHC40 and 902 (no style names). Style # JHC40 is a women’s open-toe/open-heel flip-flop thong sandal. The “Y” shaped strap upper consists of a single molded piece of rubber or plastics and a thong which goes between the first and second toes. The upper straps and thong are assembled to the sole by plugs which penetrate the outer sole. The foamed rubber or plastics sole is approximately uniform in thickness, is less than two inches thick and does not have a separate insole. The applicable subheading for the women’s thong sandal identified as style # JHC40 will be 6402.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: footwear with upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be Free. Style #902 is a men’s, open toe/open heel, below-the-ankle, slip-on sandal with an upper and an outer sole of rubber or plastics. The upper has numerous vent holes across the forefoot. The applicable subheading for style # 902, will be 6402.99.3145, 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. Please note the submitted samples do 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.” 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: STACEY.KALKINES@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division