CLA-2-64 OT:RR:NC:N4:447
Ms. Maria Ojeda
Quicksilver Americas, Inc.
15202 Graham St.
Huntington Beach, CA 92649
RE: The tariff classification of footwear from China
Dear Ms Ojeda:
In your letter dated October 28, 2009 you requested a tariff classification ruling for a men’s thong sandal identified as “Illusion,” Style #KEMSL135.
The submitted sample is an open toe, open heel, “flip-flop” thong sandal with an outer sole and upper composed of rubber/plastics. The “V” shaped upper straps are secured to the sole by means of plugs. You state in your letter that the sole is not of uniform thickness, but is less than 2 inches thick at its thickest point and neither more than 3/8 of an inch thicker than the thinnest point nor more than 35 percent thicker than the thinnest point. This office measures the sole as being approximately 9/16th of an inch thick at its thinnest point and 1 inch thick at its thickest point. As such, it does not meet the criteria of a zori.
The applicable subheading for the footwear identified as “Illusion,” Style #KEMSL135 will be 6402.99.3145, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles and uppers of rubber or plastics: other footwear: other: other: having uppers of which over 90% of the external surface area (including accessories and reinforcements) is rubber or plastics (except footwear having a foxing or foxing-like band applied or molded at the sole and overlapping the upper and except footwear designed to be worn over, or in lieu of, other footwear as a protection against water, oil, grease or chemicals or cold or inclement weather): other: other: other: for men. 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 properly 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." Although there is a hangtag on the submitted sample which identifies China as the “COO,” 19 C.F.R. 134.46 states that the country of origin should be “preceded by “Made in,” “Product of,” or other words of similar meaning.”
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