The tariff classification of a woman’s thong sandal from China

N173718 July 21, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.3165 Ms. Sandy Pray JAG Footwear, Accessories and Retail Corporation 180 Rittenhouse Circle Bristol, PA 19007 RE: The tariff classification of a woman’s thong sandal from China Dear Ms. Pray: In your letter dated June 28, 2011, you requested a tariff classification ruling. The sample submitted, identified as NOTE TO SELF3, is an open-toe, open-heel, woman’s slip-on thong sandal. The upper consists of a T-shaped strap made of rubber/plastic and a metal and plastic shell-shaped ornament secured with two rivets. As the ornament is attached with two rivets, it is not considered a loosely attached appurtenance. The external surface area is more than 90 percent rubber or plastic. The outer sole is rubber/plastics and has a separately applied inner sole. The applicable subheading for the NOTE TO SELF3 sandal will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics: not having a foxing or foxing-like band; not designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather; other: other: other: for women: 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 sample you have submitted does not appear to be properly marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides, in general, that all articles of foreign origin imported into the United States must be legibly, conspicuously, and permanently marked to indicate the English name of the country of origin to an ultimate purchaser in the United States. The implementing regulations to 19 U.S.C. 1304 are set forth in Part 134, Customs Regulations (CFR Part 134). You may wish to discuss the matter of country of origin marking with the Customs import specialist at the proposed port of entry. 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 Stacey Kalkines at (646) 733-3042. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division