The tariff classification of footwear from China

N266632 July 22, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3760 Ms. Donna Nessmith CJCHT602 NW B Street Bentonville, AR 72712 RE: The tariff classification of footwear from China Dear Ms. Nessmith: In your letter dated July 13, 2015, you requested a tariff classification ruling. The submitted sample, identified as style # WMOP1570002, is women’s, open toe/open heel, flip-flop thong sandal with a foamed rubber or plastics outer sole with applied textile material. The external surface area of the upper is predominantly textile with dispersed rubber/plastics glitter. The rubber or plastics outer sole accounts for more than 10 percent of the total weight of the sandal. You provided an F.O.B. value of $2.00 per pair. The applicable subheading for style # WMOP1570002 will be 6404.19.3760, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: other: footwear with open toes or open heels; footwear not less than 10 percent by weight of rubber or plastics; footwear with uppers of textile material other than vegetable fibers and having outer soles with textile materials having the greatest surface area in contact with the ground, but not taken into account under the terms of additional note U.S. note 5 to this chapter: other: for women. The rate of duty will be 12.5 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