The tariff classification of footwear from China

N265819 July 10, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Ms. Donna Nessmith CJCHT 602 NW B Street Bentonville, AR 72712 RE: The tariff classification of footwear from China Dear Ms. Nessmith: In your letter dated June 15, 2015, you requested a tariff classification ruling. The submitted sample identified as style # GTUB26DP005 “Toddler sandal” is a children’s open toe/open heel, below-the-ankle sandal with an outer sole of rubber or plastics. The upper consists of two parts. The “Y ”shaped strap upper consists of a rubber or plastics thong which goes between the first and second toes. Connected to the ends of the upper is a rubber or plastics covered elastic heel strap. Two decorative flowers are loosely attached to the thong strap which is assembled to the sole by plugs penetrating the outer sole. The upper’s external surface area measures over 90 percent rubber or plastic. The sandal does not have a foxing or a foxing-like band and is not “protective.” You provided an F.O.B. value of $2.00 per pair. The applicable subheading for style # GTUB26DP005 “Toddler sandal” will be 6402.99.3171, 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 accessories or reinforcements) is rubber or plastics; which does not have a foxing or foxing-like band; which is not protective against water, oil, grease or chemicals or cold or inclement weather; other: other: other: other. The rate of duty will be 6 percent ad valorem. Please note the submitted sample doesn’t 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