The tariff classification and marking of plastic thongs from China.

NY D82466 September 29, 1998 CLA-2-64:RR:NC:TP:347 D82466 CATEGORY: Classification TARIFF NO.: 6402.99.18 Mr. Richard A. Rocco Livingston International Inc. 27215 Northline Road Taylor, MI 48180 RE: The tariff classification and marking of plastic thongs from China. Dear Mr. Rocco: In your letter dated August 31, 1998, written on behalf of your client, Flongs Inc., you requested a tariff classification ruling. You also ask if the marking "Made in China" would have to be marked on the thongs themselves or whether marking the paper wrapper which holds the pair together would suffice. You have submitted samples for what you state are two types of foamed plastic thongs, "Flongs I" and "Flongs II." The paper wrapper which holds the pair together describes them as "folding thongs," and features instructions on how to fold over parts of the footwear to create the thong shoes. You state that the thongs will be manufactured in large, medium, and small sizes. In addition, since the shoes will be sold using a paper wrapper which holds the pairs together, the paper wrapper can be marked with the country of origin rather than the shoes themselves. Section 134. 46 of the Customs Regulations (19 CFR 134.46) provides that in any case where the words "U.S.," "American," or any variation of such words or letters, or the name of any city or locality in the U.S., or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced, appear on any imported article or its container, there shall appear, legibly and permanently, in close proximity to such words, letters or name, and at least in a comparable size, the name of the country of origin preceded by "Made in," "Product of," or other words of similar meaning. In your letter you state that the shoes are made in China, yet you feature an address for Toronto, Canada, and the phrase "Made in Indonesia,"on the paper wrapper for the thongs. If in fact the shoes are a product of China, they would have to be marked accordingly. In order to satisfy the close proximity requirement, the country of origin marking must generally appear on the same side(s) or surface(s) in which the name or locality other than the actual country of origin appears. The applicable subheading for the shoes will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, having uppers of which over 90% of the external surface area (including accessories and reinforcements such as those mentioned in note 4(a) to this chapter) is rubber or plastics, not covering the ankle. The rate of duty will be 6% ad valorem. 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 Richard Foley at 212-466-5890. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division