803390 80 Ruling Active

The tariff classification of footwear from Argentina.

Issued October 20, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6402.99.15

Headings: 6402

Product description

The footwear is a one piece sandal with a plastic sole and upper. The upper is formed by folding the pre-cut heel portion up and attaching it to a pre-cut attachment between the big toe and the rest of the toes.

CBP rationale

The applicable subheading for the shoe will be 6402.99.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which over 90 percent of the external surface area is rubber or plastic.

Full text

NY 803390 October 20, 1994 CLA-2-64:S:N:N8:347 803390 CATEGORY: Classification TARIFF NO.: 6402.99.15 H.A. Norcross The Phoenix Group 484 5th Street San Francisco, CA 94107 RE: The tariff classification of footwear from Argentina. Dear Mr. Norcross: In your letter dated September 29, 1994, you requested a tariff classification ruling for a footwear sample. The footwear is a one piece sandal with a plastic sole and upper. The upper is formed by folding the pre-cut heel portion up and attaching it to a pre-cut attachment between the big toe and the rest of the toes. You state that the item will be sold, two to a package, to hotels as a giveaway item to guests for use in the swimming pool or beach area of the hotel. The applicable subheading for the shoe will be 6402.99.15, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastic, not covering the ankle, having uppers of which over 90 percent of the external surface area is rubber or plastic. The rate of duty will be 6 percent ad valorem. The submitted samples are not marked with the country of origin. Therefore, if imported as is, they 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 Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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