The tariff classification of footwear from China

NY M83518 June 7, 2006 CLA-2-64:RR:NC:SP:247 M83518 CATEGORY: Classification TARIFF NO.: 6404.19.35 Mr. Tony D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of footwear from China Dear Mr. Crago: In your letter dated May 8, 2006 and received May 18, 2006 you requested a tariff classification ruling. The submitted sample, identified as Item Number W020BA00531, is a pair of women’s open-toe, open-heel, toe-thong sandals. This slip-on sandal has a functionally stitched together and “V” shape configured strap upper with a predominately textile material external surface area of non-woven textile fibers. The approximately 3/8-inch wide upper straps also feature an assortment of sewn-on decorative wooden bead accessories or reinforcements, which you state account for 35% of the upper’s external surface. We note that the wooden beads merely enhance, but do not completely cover the underlying textile material upper straps. The sandal has an EVA rubber/plastic outsole. The applicable subheading for the sandals, identified as Item Number W020BA00531, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. We note that the submitted sandals are 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 are returning the sample as you requested. 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