The tariff classification of footwear from Indonesia

NY L88115 October 28, 2005 CLA-2-64:RR:NC:SP:247 L88115 CATEGORY: Classification TARIFF NO.: 6404.19.35 Ms. Myrtha Chang 226 Winchester Street Newton, MA 02461 RE: The tariff classification of footwear from Indonesia Dear Ms. Chang: In your letter dated October 1, 2005 and received October 11, 2005, you requested a tariff classification ruling. The submitted half pair sample, no style number indicated, is a women’s open-toe, open-heel, toe-thong sandal. This slip-on sandal has a “V” shape configured upper with a textile material external surface area, which has numerous sewn-on decorative glass beads and plastic sequin accessories or reinforcements. The sandal has a rubber/plastic midsole and a cemented-on rubber/plastic outer sole. The applicable subheading for the sandal described above will be 6404.19.35, Harmonized Tariff Schedule of the United States (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 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.” We also note that in order to provide a classification under an applicable subheading for this same women’s sandal, but with a leather sole instead of a rubber/plastic one, you must provide an actual percentage by weight breakdown measurement of all the component materials that are present in the sandal, and a representative sample of that leather soled sandal. 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