The tariff classification of footwear from China

N279430 October 17, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Mr. Ryan Ingram CJCHT 602 NW B Street Bentonville, AR 72712 RE: The tariff classification of footwear from China Dear Mr. Ingram: In your letter dated August 8, 2016 you requested a tariff classification ruling. The submitted sample and components, identified as Kids Flip Flop (GM/GGUB27DP004), is a girl’s open toe, open heel, thong sandal that does not cover the ankle. It has a “Y-” shaped strap upper made from polyvinyl chloride (PVC) and a thong which goes between the first and second toes. An attached ornamental layer of plastic “glitter” with a textile backing completely obscures the uppers’ external surface. Both the upper strap and thong are assembled to the sole by plugs which penetrate the outer sole. The upper features a very thin layer of screen print. The outer sole is stated to be made from “rubberlon” rubber/plastics. You indicate that the sandal will be offered in kid’s sizes. The applicable subheading for the Kids Flip Flop (GM/GGUB27DP004) 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 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: 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division