The tariff classification of footwear from China

N075359 September 18, 2009 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3171 Ms. Alicia Balderas Sears Holdings Corporation 3333 Beverly Road, A3-366B Hoffman Estates, IL 60179 RE: The tariff classification of footwear from China Dear Ms. Balderas: In your letter dated September 9, 2009 you requested a tariff classification ruling for a girl’s thong sandal identified as Style # GS10JB6001MZ (JBFFS10-40) Princess flip-flop. The submitted sample is a thong sandal with an outer sole and upper of rubber/plastics. The upper is assembled to the sole by means of plugs and is decorated with a large plastic heart shaped ornament. The multi-layered sole has star shaped cutouts in the top layer exposing a layer of glitter material below. Although, as you state, the shoe has most of the characteristics of a zoris, it does not have a sole of one-piece or many horizontal layers of different colors (of the same material) joined together. In this regard it is not zoris footwear for classification purposes. The applicable subheading for Style # GS10JB6001MZ (JBFFS10-40) Princess flip-flop will be 6402.99.3171, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other: 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