The tariff classification of footwear from China

N270246 November 20, 2015 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6405.20.9060 Mr. David Prata OHL International at CVS Health Mail Code 1049 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of footwear from China Dear Prata: In your letter dated October 28, 2015 you requested a tariff classification ruling. As requested the sample is being returned. The submitted sample, identified as Item number 319129 Women’s Beaded Two-Strap Sandal, is a woman’s open toe, open heel, slide sandal. The upper is comprised of a large strap on the vamp and instep made from textile material connected together by a rubber or plastics sewn-on thin strap. The two large straps are embellished with glued on plastic beads coated to simulate a gold metal. The plastic beads are considered “loosely attached appurtenances” and are excluded from the external surface area of the upper calculation. You provided a breakdown of the upper as 70 percent polyester and 30 percent plastic beads by weight. The outer sole is made from a thermoplastic rubber covered completely with textile material. You have provided a laboratory report showing that the ISO test 20871 was conducted to determine the durability and strength of the textile of the outer sole. The laboratory results revealed that the textile sole components do meet the durability standard and therefore the shoe will be classified in heading 6405, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for Item number 319129 Women’s Beaded Two-Strap Sandal will be 6405.20.9060, HTSUS, which provides for other footwear: with uppers of textile materials: other: other: for women. The rate of duty will be 12.5 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 Stacey Kalkines at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division