The tariff classification of footwear from China

NY M85193 August 04, 2006 CLA-2-64:RR:NC:SP:247 M85193 CATEGORY: Classification TARIFF NO.: 6402.99.18 Ms. Christine R. Marren Charming Shoppes, Inc. 3750 State Road Bensalem, PA 19020 RE: The tariff classification of footwear from China Dear Ms. Marren: In your letter dated July 20, 2006 you requested a tariff classification ruling. The submitted sample, identified as Style 206311, is a women’s open-toe, open-heel sandal-like platform shoe that has a plastic material upper external surface area, a 4-inch high heel platform midsole and a rubber/plastic outer sole. The shoe’s upper consists of functionally stitched plastic material straps around the ankle and heel that are fastened by a side buckle closure and a single plastic vamp strap across the toes with four decorative floppy flowers. The flowers have textile petals with the edges trimmed by plastic beads and each flower is attached to the upper only at a central point by a single set of stitches. The four ornamental textile flowers are considered to be a “loosely attached appurtenance“ for footwear classification purpose and they are excluded from any external surface area upper (ESAU) material measurements. The applicable subheading for the women’s shoe, identified as Style 206311, will be 6402.99.18, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which does not cover the ankle; in which the upper's external surface area measures over 90% rubber and/or plastics (including any accessories or reinforcements); which does not have a foxing or a foxing-like band; and which is not designed to be a protection against water, oil, or cold or inclement weather. The rate of duty will be 6% 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 sample shoe is not marked with the country of origin. Therefore, if imported as is, the shoes will not meet the country of origin marking requirement of 19 U.S.C. 1304. Accordingly, the shoes 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