The tariff classification of footwear from China, Taiwan, the Philippines and Malaysia.

NY J80601 February 5, 2003 CLA-2-64:RR:NC:TA:347 J80601 CATEGORY: Classification TARIFF NO.: 6402.20.00 ; 6404.19.35 Ms. Joy Semenuk Globe Express Services P.O. Box 19407 Charlotte, NC 28219-9407 RE: The tariff classification of footwear from China, Taiwan, the Philippines and Malaysia. Dear Ms. Semenuk: In your letter dated January 27, 2003, on behalf of your client the Tidewater Trading Company, you requested a tariff classification ruling. The two submitted half pair samples are identified and described as follows: TW02 – An open-toe, open-heel, Y-configured toe-thong zori sandal with a one-piece molded plastic upper, the strap ends of which penetrate and are secured by plugs into a flat rubber/plastic material bottom approximately ¾-inch thick. TW01 – An open-toe, open-heel, Y-configured toe-thong sandal with an upper consisting of two flat 1-inch wide textile material side straps that are sewn to a textile material toe-thong strap. The ends of the textile material upper straps penetrate and are secured into a ¾-inch thick rubber/plastic bottom/outer sole. The applicable subheading for the sandal identified as imported style designation “TW02” will be 6402.20.00, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles and uppers of rubber or plastics, with upper straps or thongs assembled to the sole by means of plugs (zoris). The rate of duty will be Free. The applicable subheading for the sandal identified as imported style designation “TW01” will be 6404.19.35, (HTS), which provides for footwear, in which the upper’s external surface is predominately textile materials (excluding accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “athletic footwear”; which has open toes or open heels; and which is over 10% by weight of rubber and/or plastics. The rate of duty will be 37.5% ad valorem. We note that the submitted two samples are not marked with the country of origin. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, 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 its container) will permit, in such a 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 Richard Foley at 646-733-3042. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division