The tariff classification of footwear and pet products from China and Philippines

N032902 July 22, 2008 CLA-2-64:RR:SP:247 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 6403.99.9065, 6404.19.3540, 6404.19.3560 Ms. Corrie Jae Sorin Life Is Good, Inc. 283 Newbury Street Boston, MA 02115 RE: The tariff classification of footwear and pet products from China and Philippines Dear Ms. Sorin: In your letter dated July 7, 2008, you requested a tariff classification ruling for five products. You have submitted samples of three footwear styles and two pet products. Style DD3288 “Go Bowl” is a fold-up nylon fabric pet food bowl from the Philippines, Style DD4291 “Mobile Homey” is a textile fabric dog mat, not stuffed, from China. The applicable subheading for these two items will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other made up articles, other. The rate of duty will be 7 percent ad valorem. Style AA6331 “Women’s Canvas Chill Flip Flops” and Style AA6332 “Men’s Canvas Chill Flip Flops” are open toe/heel thong sandals with uppers of textile materials and outer soles predominantly rubber/plastics. The applicable subheading for Style AA6331 “Women’s Canvas Chill Flip Flops” will be 6404.19.3560, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of textile materials: other: footwear with open toes or open heels; other, for women. The applicable subheading for Style AA6332 “Men’s Canvas Chill Flip Flops” will be 6404.19.3540, HTSUS which provides for footwear with outer soles of rubber/plastics and uppers of textile materials: other: footwear with open toes or open heels; other, for men. The rate of duty will be 37.5 percent ad valorem. Style AA6333 “Women’s Leather Fun Flops” are open toe/heel thong sandals with outer soles of predominantly rubber/plastics and uppers of leather. The applicable subheading for this style will be 6403.99.9065, HTSUS, which provides for footwear with outer soles of rubber/plastics and uppers of leather: other: for other persons, valued over $2.50/pr. The rate of duty will be 10 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 footwear samples are not marked with the country of origin. Therefore, if imported as is, they 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