CBP Ruling N072124 — The tariff classification of footwear from China

Tariff classification

Headings: 6402

Product description

The submitted sample is a women’s size 6 thong sandal with an outer sole and upper of rubber/plastics. The sole has three plastic rhinestones imbedded where the toes rest. In this regard, the shoe does not have a one piece sole and therefore, is precluded from classification as zoris footwear under subheading 6402.20.0000, Harmonized Tariff Schedule of the United States, (HTSUS), as you suggest.

CBP rationale

Corporation 3333 Beverly Rd., A3-366B Hoffman Estates, IL 60179 RE: The tariff classification of footwear from China Dear Ms. Balderas: In your letter dated August 11, 2009 you requested a tariff classification ruling for a thong sandal identified as Style # 51117. The submitted sample is a women’s size 6 thong sandal with an outer sole and upper of rubber/plastics. The sole has three plastic rhinestones imbedded where the toes rest. In this regard, the shoe does not have a one piece sole and therefore, is precluded from classification as zoris footwear under subheading 6402.20.0000, Harmonized Tariff Schedule of the United States, (HTSUS), as you suggest. The applicable subheading for Style # 51117 will be 6402.99.3165, (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: footwear having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, other. The rate of duty will be 6 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."

Full text

N072124 August 19, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Alicia Balderas Sears Imports, Dept. 7331MP Sears Holding Corporation 3333 Beverly Rd., A3-366B Hoffman Estates, IL 60179 RE: The tariff classification of footwear from China Dear Ms. Balderas: In your letter dated August 11, 2009 you requested a tariff classification ruling for a thong sandal identified as Style # 51117. The submitted sample is a women’s size 6 thong sandal with an outer sole and upper of rubber/plastics. The sole has three plastic rhinestones imbedded where the toes rest. In this regard, the shoe does not have a one piece sole and therefore, is precluded from classification as zoris footwear under subheading 6402.20.0000, Harmonized Tariff Schedule of the United States, (HTSUS), as you suggest. The applicable subheading for Style # 51117 will be 6402.99.3165, (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: footwear having uppers of which over 90 percent of the external surface area (including accessories or reinforcements) is rubber or plastics, other. The rate of duty will be 6 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

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