CLA-2-64:RR:NC:SP:247
Mr. William J. Maloney
Rode & Qualey
55 West 39th Street
New York, NY 10018
RE: The tariff classification of footwear from China
Dear Mr. Maloney:
In your letter dated February 24, 2009 you requested a classification ruling on behalf of Decker’s Outdoor Corporation for two open toe/heel thong sandals with outer soles and uppers of rubber/plastics.
You have submitted samples of Style “Ugg Keppel” described as a men’s style and Style “Ugg Tadpole” described as a children’s style. Neither sample has labeling indicating country of origin, however, both have “Ugg Australia” stamped into the outer sole and printed on the foot bed.
Both samples have upper straps assembled to the sole by means of plugs. The sandals have leather labels marked “Ugg Australia” cemented and sewn to the uppers. Treasury Decision (TD) 93-88 dated October 25, 1993 (Footwear Definitions) provides that a “Zori” must have an upper which is a single, molded piece of rubber or plastic as the sole. The two piece uppers of both samples preclude classification as “zori” footwear under subheading 6402.20.0000 Harmonized Tariff Schedule of the United States, (HTSUS), as you suggest.
The applicable subheading for Style “Ugg Keppel” will be 6402.99.3145, HTSUS, which provides for footwear with outer soles and uppers of rubber/plastics: other: having uppers of which over 90 percent of the external surface area, (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band and not “protective,” other, for men. The rate of duty will be 6 percent ad valorem.
The applicable subheading for Style “Ugg Tadpole” will be 6402.99.3171, HTSUS, which provides for footwear with outer soles and uppers of rubber/plastics: other: having uppers of which over 90 percent of the external surface area, (including accessories or reinforcements) is rubber or plastics, not having a foxing or foxing-like band and not “protective,” other, other. The rate of duty will be 6 percent ad valorem.
The submitted samples are not marked with the country of origin. Therefore, if imported as is, the footwear 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."
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/.
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