CLA-2-64:OT:RR:NC:SP:247
Ms. Luann Liu
All Weather Industries, LTD
Hong Kong 852, China
RE: The tariff classification of sandals from China
Dear Ms. Liu:
In your letter dated February 26, 2009 you requested a tariff classification ruling for two footwear styles. You have submitted samples identified as Style IK0450 and FM39F010 R3.
Style IK0450 is a men’s size 12 open toe/heel thong sandal with and outer sole of rubber/plastics and an upper of leather.
The applicable subheading for Style IK0450 will be 6403.99.6075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for footwear with outer soles of rubber or plastics and uppers of leather: other: other: for men, youth’s and boys, other. The rate of duty will be 8.5 percent ad valorem.
Style FM39F010 R3 is a men’s size 9 open toe/heel thong sandal with an outer sole of rubber/plastics and an upper identified as cotton webbing.
The applicable subheading for Style FM39F010 R3 will be 6404.19.3540, HTSUS, which provides for footwear with outer soles of rubber or plastics and uppers of textile materials: other: footwear with open toes or open heels: other, for men. The rate of duty will be 37.5 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 samples are not marked with the country of origin. Therefore, if imported as is, they 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