The tariff classification of footwear from China

N274917 May 11, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6404.19.3960 Mr. Ryan Ingram CJCHT 602 NW B Street Bentonville, AR 72712 RE: The tariff classification of footwear from China Dear Mr. Ingram: In your letter dated April 8, 2016, you requested a tariff classification ruling on behalf of your client Walmart. The samples will be returned with your request. The submitted half-pair sample and its components, identified as “Kids flip flop” style # PB7240G, is a children’s, open-toe/open-heel, thong sandal. The “V” shaped strap upper consists of a single molded piece of rubber or plastics with textile material covering the external surface. Small widely dispersed rhinestones are attached to the textile. The rhinestones would be considered loosely attached appurtenances. The textile, which completely obscures the rubber/plastic, would be considered the constituent material of the upper. The upper is assembled to the sole by plugs which penetrate the outer sole. You provided an F.O.B. value of $1.85 per pair. The applicable subheading for the children’s thong sandal, “Kids flip flop” style # PB7240G, will be 6404.19.3960, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: not sports footwear; footwear with open toes or open heels; footwear that is not less than 10 percent by weight of rubber or plastics; other: other: for women. The rate of duty will be 37.5 percent ad valorem. Please note the submitted samples do 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." 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 https://hts.usitc.gov/current. 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 above, contact National Import Specialist Stacey Kalkines at [email protected]. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division