The tariff classification of footwear from China

N013731 July 24, 2007 CLA-2-64:RR:NC:SP:247 CATEGORY: Classification TARIFF NO.: 6402.99.3165 ; 6402.99.4060 Ms. Tonja Davenport Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of footwear from China Dear Ms. Davenport: In your letter dated June 29, 2007 you requested a tariff classification ruling for four samples of women’s thong sandals of the slip-on type. Style# YH-03030 “Ladies Beaded Thong” is an open-toe, open-heel plastic upper sandal with a toe-thong and a “V” configured strap upper made of strung together rows of shiny 3/8-inch diameter plastic balls/beads. The sandal also has a rubber/plastic insole and a rubber/plastic outer sole. Style# YH-04253-1 “Ladies Braided Thong” is an open-toe, open-heel non-molded rubber/plastics material upper sandal with a toe-thong and a “V” configured braided strap upper, the ends of which penetrate and are secured under a rubber/plastic insole. The sandal has a rubber/plastic outer sole. Style# YH-04136-27 “Ladies Glitter Thong” is an open-toe, open-heel sandal that has a non-molded rubber/plastic “V” configured strap upper with a toe-thong. The plastic upper straps also feature a layer of tiny plastic “glitter” sequins that are cemented onto and cover most of the external upper surface. The ends of the upper straps and the toe-thong all penetrate and are secured into a rubber/plastic insole. The sandal has a rubber/plastic outer sole. Style# YH-19091-1 “Ladies Beaded Thong” is an open-toe, open-heel predominately rubber/plastics material upper sandal with a toe-thong and a “V” configured strap upper, the ends of which penetrate and are secured under a rubber/plastic insole. The upper’s straps feature rows of sewn-on accessories or reinforcements consisting of small shiny glass beads and glass cylinders that cover but do not completely obscure the underlying rubber/plastic external surface area upper material. The sandal has a rubber/plastic outer sole. The applicable subheading for the three women’s sandals identified as Style# YH-03030, Style# YH-04253-1 and Style# YH-04136-27 will be 6402.99.3165, 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-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6% ad valorem. The applicable subheading for the women’s sandal, Style# YH-19091-1, will be 6402.99.4060, 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 is not over 90% rubber or plastics (including accessories or reinforcements); which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather; and which has open toes or open heels. 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/. The submitted samples are not marked with the country of origin. Therefore, if imported as is, the footwear 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." We are returning the samples 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