CLA-2-64 OT:RR:NC:N4:447
Inter-Orient Services
1455 Monterey Pass Rd.
Suite #205
Monterey Park, CA 91754
RE: The tariff classification of footwear from China
Dear Sirs:
In your letter dated June 9, 2009 you requested a tariff classification ruling on behalf of Ameta Corporation for a ladies thong sandal identified as Style# 2505.
The submitted sample is an open toe/heel thong sandal with an outer sole of rubber/plastics and an upper composed of a rubber/plastics forefoot thong strap and a separate ankle strap secured by a decorative metal closure. The upper straps are secured to the sole by means of plugs, however the shoe is not “zoris” footwear as the upper is not “one-piece” as defined in Treasury Decision (T.D.) 93-88, dated October 25, 1993. T.D. 93-88 provides’ in part, that a “Zori” must have an upper which is a single, molded piece of rubber or plastic as the sole.
The applicable subheading for the footwear identified as Style# 2505 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: 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: 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 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 Richard Foley at (646) 733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division