CLA-2-64:RR:SP:247
Ms. Evelyn Appel-Schaefer
James J. Boyle & Co.
601 Gateway Blvd., # 1220 So.
San Francisco, CA 94080
RE: The tariff classification of footwear from China.
Dear Ms. Appel-Schaefer:
In your letter dated August 6, 2008, you requested a tariff classification ruling on behalf of Kollmarc LLP for an item identified as a one-piece molded, 100% EVA sandal overshoe.
The submitted sample is an oversize one-piece, open toe/heel sandal with an outer sole and upper of rubber/plastics. You state that the item is worn over regular shoes to protect floors from dirt and moisture.
The applicable subheading for the sandal/overshoe will be 6402.99.2730, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for footwear with outer soles and uppers of rubber/plastics: other: sandals and similar footwear of plastics, produced in one piece by molding. The rate of duty will be 3 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/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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."
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