The tariff classification of footwear from China

NY L85158 June 10, 2005 CLA-2-64:RR:NC:SP:247 L85158 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Wynoka’ Harris Skechers, USA 225 Manhattan Beach Blvd. Manhattan Beach, CA 90266 RE: The tariff classification of footwear from China Dear Ms. Wynoka’: In your letter dated May 20, 2005 you requested a tariff classification ruling. The submitted half pair sample, identified as Style #21130, is a slip-on, open-toe, open-heel sandal. The sandal upper, you state, has an external surface area (ESAU) that is 96.01% plastics and 3.99% textile materials. The upper has a textile material toe-thong piece and a “V” configured, 1-1/2 inch wide rubber/plastic material strap-like vamp that passes across the instep. The all rubber/plastic vamp strap upper features two woven fabric side panels that are completely covered with an external layer of rubber/plastics. The sandal also has a molded rubber/plastic midsole and outer sole. The applicable subheading for the sandal, identified as Style #21130, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear, in which the upper’s external surface area is over 90% rubber or plastics (including any accessories or reinforcements); in which the outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not have a foxing-like band; and which does not cover the ankle. The rate of duty will be 6% ad valorem. We note that the submitted sandal is not marked with the country of origin. Therefore, if imported as is, the sandals will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the sandals will 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.” 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