The tariff classification of two sandals from China

PD G84540 December 13, 2000 CLA-2-64:RR:NC:TP:D29 CATEGORY: Classification TARIFF NO.: 6402.99.30 Victor M. Morales, Esq. P.O. Box 9020679 San Juan, PR 00902-0679 RE: The tariff classification of two sandals from China Dear Mr. Morales: In your letter dated November 13, 2000 you requested a tariff classification ruling on behalf of your client, Tiendas La Gloria, Inc. Samples of styles SW5188 and SG5188 were included with your submission. Style SW5188 is a women’s open-toed, open-heeled slip-on sandal. The sole is of rubber, and the upper consists of a transparent plastic band, ranging from approximately two inches to approximately four inches in width, which forms the top of the shoe. Four rows of embroidered textile flowers are stitched to the plastic band as ornamentation. They are placed at regular intervals along the band, with the first row at the top edge and the last at the bottom edge, so that the plastic material is visible between each row. You state that style SG5188 is essentially the same as its women’s equivalent, but is offered only in misses’ and children’s sizes. This style features only three rows of embroidered flowers stitched to the plastic band. In addition, we note that 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 set out in 19 USC 1304, which state that “every article of foreign origin… imported into the United States shall be marked… in such manner as to indicate to an ultimate purchaser in the United States the English name of the country of origin of an article.” The applicable subheading for styles SW5188 and SG5188 will be 6402.99.30, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics (note that an upper’s external surface area is determined not by any accessories or reinforcements stitched on top of another material, but by the underlying material itself); which is other than sports footwear or “zoris”; which does not cover the ankle; in which 90% or less of the upper’s external surface area, including accessories and reinforcements, is of rubber or plastics; which is other than protective footwear; and which has open toes and open heels. The rate of duty will be 37.5% ad valorem. A copy of this 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 this ruling, please contact Field National Import Specialist Maryalice Nowak at (716) 646-3463. Sincerely, Joseph J. Wilson Port Director Buffalo, NY