The tariff classification of thong sandals from China

N184979 October 13, 2011 CLA-2-64:OT:RR:NC:N4:447 CATEGORY: Classification TARIFF NO.: 6402.99.31 Ms. Sandy D. Marsh Totes Isotoner Corp. 9655 International Blvd. Cincinnati, OH 45246 RE: The tariff classification of thong sandals from China Dear Ms. Marsh: In your letter dated September 15, 2011, you requested a tariff classification ruling. The sample identified as style #6E681-1 is a girl’s open toe/open heel, flip-flop sandal. The upper is comprised of two pieces of PU that have been sewn together and secured to the rubber/plastic outer sole on either side of the foot and between the first and second toes. A flower ornament is affixed to the upper with a single rivet. The ornament would be considered a loosely attached appurtenance and not considered when measuring the external surface area of the upper. The outer sole is made of rubber/plastic, decorated with a printed design, and approximately uniform in thickness. The applicable subheading for style #6E681-1 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 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… other…other…other. The rate of duty will be 6% 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 properly 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.” You may wish to discuss the proper method of marking with a Customs and Border Protection Import Specialist. 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