CLA-2-64:OT:RR:NC:N4:447
Ms. Maria Ojeda
Quicksilver Americas, Inc.
15362 Graham Street
Huntington Beach, CA 92649
RE: The tariff classification of footwear from China
Dear Ms. Ojeda:
In your letter dated December 7, 2009 you requested a tariff classification ruling for a men’s flip flop thong sandal.
The submitted sample identified as Style# E857294 is a men’s flip flop thong sandal with an outer sole of rubber/plastics. The constituent material having the greatest external surface area of the upper is rubber/plastics as evidenced by a lab test report provided by you showing a material composition breakdown of the upper, of which 93.36% is PU rubber/plastics and 6.64% is polyester textile material.
The applicable subheading for the sample identified as Style# E857294, men’s thong sandal 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 percent of the external surface area (including any accessories or reinforcements) is rubber or plastics (except footwear having a foxing or a 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: other. 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/.
Although the submitted sample is marked with the country of origin, the label that is affixed to the sole is not of a permanent nature. 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."
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