CLA-2-64:OT:RR:NC:N4:447
Mr. John B. Pellegrini McGuire Woods, LLP
1345 Avenue of the Americas New York, NY 10105-0106
RE: The tariff classification of footwear from China
Dear Ms. Pellegrini: In your letter dated October 14, 2010 you requested a tariff classification ruling The submitted sample identified as stock #0604910A7, is a children’s open toe/open heel sandal, the upper of which is one-piece molded rubber/plastic with "V" configured straps and a toe-thong, the ends of which are secured into a three-layered rubber/plastic sole by plugs. The rubber/plastic sole which is flat and approximately 5/8th of an inch thick, has a separate 3/16th of an inch middle layer of rubber/plastic which encapsulates electronic elements, i.e. a battery and bulb that flash when the sandal makes contact with the ground. This sandal has a sole that is unlike that of a "Zori," which is defined in "Footwear Definitions," T.D.93-88, as having either a sole of one piece of a foamed rubber or plastic or many horizontal layers of different colors joined together.
The applicable subheading for the sandal, identified as stock #0604910A7, will be 6402.99.3171, Harmonized Tariff Schedule of the United States (HTS), which provides for other footwear with outer soles and uppers of rubber or plastics: not sports footwear; not covering the ankle; 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: not sandals and similar footwear of plastics, produced in one piece by molding; other: other. The rate of duty will be 6% 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 requirement of 19 U.S.C. 1304. Accordingly, the sandal will 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." 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 646-733-3042.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division