The tariff classification of footwear from China

NY M87247 October 31, 2006 CLA-2-64:RR:NC:SP:247: M87247 CATEGORY: Classification TARIFF NO.: 6405.90.90 Mr. Peter Jay Baskin Sharretts, Paley, Carter & Blauvelt, P.C. 75 Broad Street New York, NY 10004 RE: The tariff classification of footwear from China Dear Mr. Baskin: In your letter dated October 17, 2006, you requested a tariff classification ruling on behalf of GMA Accessories, Inc. You have provided a sample of style FF-6553 described as a ladies open toe, open heel thong sandal. The outer sole and upper are rubber/plastics. However, as you state, the upper has three rows of large wooden beads with additional smaller wooden beads dispersed throughout. The wooden beads completely obscure the underlying rubber/plastics upper material. In this regard, the wooden beads are the constituent material of the upper comprising the greatest external surface area. The applicable subheading for style number FF-6553 will be 6405.90.90, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other footwear: other: other. The general rate of duty will be 12.5 percent 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/. The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the footwear would 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, in such 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