CLA-2-64:RR:NC:SP:247
Ms. Tonja Davenport
Dollar General Corporation
Import Department
100 Mission Ridge
Goodlettsville, TN 37072-2170
RE: The tariff classification of footwear from China
Dear Ms. Davenport:
In your letter dated August 7, 2007 you requested a tariff classification ruling for two samples of women’s slip-on shoes with predominately rubber/plastic material uppers and soles.
Style # YH-04294 “Ladies Shell Thong” is an open-toe, open-heel sandal-like shoe that has a “V” configured rubber/plastic material strap upper with a toe-thong. The external surface area of the rubber/plastics upper is mostly but not completely covered by a row of sewn-on, disk shaped mother-of-pearl natural shell accessories or reinforcements. The shoe has a 2-inch high rubber/plastic wedge heeled midsole and a rubber/plastic outsole.
Style # YH-23027 “Ladies Leopard Thong” is an open-toe, open-heel, “V” configured rubber/plastics material strap upper sandal with a toe-thong, a textile material faced insole and a rubber/plastic outer sole. The external surface area of the upper also includes cemented-on accessories or reinforcements consisting of numerous small, reflecting, silver colored rubber/plastics material tile-like squares.
The applicable subheading for the women’s shoe, Style # YH-23027 “Ladies Leopard Thong” will be 6402.99.3165, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear, in which both the upper's and outer sole's external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper's external surface area measures over 90% rubber or plastics (including accessories or reinforcements); which does not have a foxing-like band; and which is not designed to be a protection against water, oil, grease or chemicals or cold or inclement weather. The rate of duty will be 6% ad valorem.
The applicable subheading for the women’s shoe, Style # YH-04294 “Ladies Shell Thong” will be 6402.99.4060, HTSUS, which provides for footwear, in which both the upper’s and outer sole’s external surface is predominately rubber and/or plastics; which is not “sports footwear”; which does not cover the ankle; in which the upper’s external surface area does not measure over 90% rubber or plastics (including accessories or reinforcements); other; which has open toes or open heels. The rate of duty will be 37.5% 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 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."
We are returning the samples as you requested.
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